They look just like the Porsche "GT3" seats, which are made by Recaro. Since I can't read the description, I can't tell if they're copies or who makes them. The Porsche/Recaro's are pretty wide at the wings. They use the same shell as the Pole Positions which are ~22.5".
Are the Olive Ball / DogTooth seats genuine Recaros with custom adapters to mount them in a Miata or are they replicas that are designed from scratch to fit well in a Miata? I think that the genuine GT3 spec Recaro seats (p/n 996.521.986.01.8YR / 996.521.985.01.8YR) have a retail price of around $1600 ea. The authentic Porsche versions have the crest embossed (leather) or embroidered (cloth) in the headrest and the backs are painted black. "Carbon fiber" replicas are already showing up on eBay for ~$1600 / pair but I'm confident these are fiberglass with just 1 or 2 layers of carbon fiber on the outside. I'd be concerned about the shoulder wing width since this design cannot be easily trimmed down to fit.
Hi all I have a pair of genuine carbon fibre rs recaro seats fitted to my roadster (limited to a run of 500 pairs )origonal fitment in a japanese import I own and if I could figure out how to post photos on here I would show you how good a fit they are although they were origonally desighned to fit the car (as in ther not symetrical)