I am about to throw some B13 SE-R seats in my B14 SE-R. I dont know if I will keep the seats or not.
The passenger side is good, one small hole on the butt cushion but my driver's side foam is almost gone on the side where you enter and exit, same for the butt cushion foam and the shoulder brackets are bent outward more than what they should (I am a big guy).
Anyway, I am looking forward to having proper SE-R seats. Just by looks alone, the B13 seats make the B14 ones looks inferior.