I like the look of the Miata seats better. I just don't like how they force your shoulder belts outward.

The Acura seats might actually be more functional, but the modern style headrest isn't that appealing.

I have (Kirkey) high backs, but like you I am NOT fond of the look of them. t's just one of the compromises I chose to make to add a small margin of safety over the vintage style seats (which I prefer the look of).

Sean