Are the cloth seats in the 14 trail water resistant and are they different from the SR5 cloth seats? I'm also wondering about the comfort level of the cloth as previous generations sounded pretty uncomfortable.
Yep, they are somewhat water resistant. Better than cloth but definately not GoreTex. I found the seats a little stiff when we got ours in 2010, but we've since worn them in. Your best bet is to sit in one and judge for yourself.
These are by far the most comfortable cloth version of any Toyota I have been in. I think they are supportive and I didn't have any discomfort on the last several hour trip I took. As for water resistance... I have the Zaktek treatment so not sure without that. I did go ahead and add some neoprene seat covers more for protection if I get in wet or muddy.