I would say the seats are interchangeable as the chassis are the same from 1996 to 2002 [except for bumpers and the added center body mount in 1997] I think they added one pillar support too.
As that's what the collusion repair manuals show.
I just swap the entire seats.
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7 3rd gens listed in the build thread (2 are parts mobiles)
Build Thread:
https://www.toyota-4runner.org/3rd-g...os-builds.html
Brillo's Bucket Fluid Ex changer:
https://www.toyota-4runner.org/3rd-g...ml#post3358086
Sparks Plugs Wire and Coil Information:
https://www.toyota-4runner.org/3rd-g...on-5vz-fe.html