The stitching on the 1975 is unique, different than 1974. I am sorry, but I tossed out my old seats last year and replaced them with cloth 240 seats.
My front seats were packed with Spanish moss, and that started to crumble and fall on the carpet under the seat.
If you want leather/vinyl and new foam, be prepared to shell out a lot of money. An outfit around here quoted me around $1500 for just the front seats.

Klaus
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The 164 has a new home, all I am left with are a 95 854T and a 98 V70R :)

I agree that 164 seats have a look different from the 140. A good auto upholsterer will match the original look from your old seats. I had it done a few years ago; looks great. Chose fabric to my liking. Replacing with leather was a bit rich for my taste.

Have you tried a local upholster shop? Shop around, it's the slow time of year for repairs of your nature--You could find a good deal. $500 or less would be a good price--by the time you pay for shiping and cost of seats you could get what you want for the same or a little more--and it's new
JR142