Leather is so smooth.

I want a whole farm of dead animals on my seats and dash if i spend more than 30k

Honestly I'm not very bothered by seat material. I generally drive clothed, so its not like I feel it. Leathers are easier to clean I guess, but I'd rather go with whatever is lightest.

I voted for natural leather seats. The most comfortable seats that I have ever encountered are the lovely leather seats in our Panamera S.

I've said before I like cloth as an overall choice.

HOWEVER, lol, of all the cars I've sat in, everything up to top of the line Cadillacs, supercars, Mercedes, Alfas, and so on...

Velour.

Velour seats, I've only experienced a couple times. Each time, by a good degree, the most comfiest I've ever felt. It's pretty close to cloth for breathability, but it seems hard to find velour. Probably since it's harder to clean.

Very soft leather can feel almost as good when it's cool and plush. Gets hot af though. It has to be a cool cabin or leather just becomes a horribly humid, sticky seat, or in the when in the sun the cabin turns into a full oven lol.

But overall, cloth isn't hard to find and doesn't get hot in the summer. So I take cloth usually.

My previous car was a first gen 2012 Citroen C3 Exclusive 1.4.
Can't describe how much I loved those seats