I DEMAND YOUR REASONING.

Cloth Seats:
Pros
Not too hot in summer
Not too cold in winter

Cons
Gets dirty
Absorbs liquids

Leather Seats:
Pros
Looks nice (imo)
Smells nice
Wipe off liquids easy

Cons
Scratches?
Hot as hell in summer
Cold as hell in winter

 

What is the point of this? It's all comes down to personal preference and sometimes money.

I prefer cloth seats, that doesn't make them better.