I'm not a fan of leather seats in general, slightly more tolerant of the faux leather/leatherette style interior touches that some of the newer vehicles have.
But honestly, I would much rather have a "nicer" interior option geared toward "ruggedness" in a more utilitarian oriented vehicle like a 4runner, Tacoma, FJ, etc. For example:
"Rugged Expeditioner Package:"
-Option of water resistant Cordura or Carhart-branded Canvas upholstered fabric seats
-Durable dark grey or black patterned (canvas?) headliner that resists wear and tear from loading and unloading all your gear.
-Strong polymer interior panels with rubber/Softex like material on high wear/high touch areas
-Choose from a selection of optional decorative trim materials such as: Saddle Leather, Anodized or Brushed Aluminum, Cordura, and Softex
-Form Fitting Rubberized replacement for factory carpet designed to limit liquid/debris ingress into body (think grommets for harnesses and overlapped seams so the liquid doesn't seep under and it's much easier to clean.)
-Optional form fit expandable switch panel and weatherizatied secondary undeood fuse block for all your accessories (switches sold with accessories and/or available separately)
That's a "premium" option package I would gladly pay extra for over a "Luxury" oriented one. In my experience the luxury materials don't wear as nicely, last as long, or look as nice as they did in the first couple years. I would rather have "premium rugged materials" in my utilitarian vehicle over fashionista cowboy aesthetic or "Lexus/Mercedes done dirt cheap" that you see in a lot of the higher end trims. You CAN make solid, rugged, and highly durable materials look luxurious, quality, and not compromise the interior durability of a vehicle used for actual work and play. It costs more and needs the right design, but as a "premium" package oriented towards people who want a nice look but durable function I think it can work.
