It's realistic for ONE seat.
Remember that the economy of scale for Toyota allows them to make seats for a lot lower a cost than that of companies like Scheel Mann.
If (I say If because nothing is set in stone) or when the seats are released you can scale your costs based on the features, bolsters, materials, etc. And they can run the gamut of okay price wise to very expensive.
I will caution people, right now the Scheel Manns are manually adjusted seats. I know they're working on power adjustments, but these won't be super motorized. However they will be considering more comfortable. I've sat in them before and they're fantastic.
I would be VERY interested in being a part of this, LD. In fact, I would probably buy one of those SM Vario F XXL seats tomorrow if they would bolt in the 5th Gen 4Runner. That is pretty much EXACTLY what I would want, and wouldn't hesitate for a minute dropping $2K per seat on those.
Please keep us posted, LD. Maybe a new thread?
Thanks!! (Trying to not get my hopes up)!
JA