Stock seats don't need to pass tech because well, factory seats are crash tested lol. But yes the GT3 RS Carbon seats are extremely nice. My friend has a 997 GT3 that he swapped his stock seats out for those carbon ones and they are yummy, the suede feels great and very comfortable. But yes, $300 is very different than $2500...I agree with you on almost all of it, but one exception. Now keep in mind that they are something like $2500 a piece but Porsche GT3 RS carbon race seats are recline-able. I have customers that rape their GT3 RS's at the track so they must be track certified.
You really trust your a$$, literally, sitting on sub-$25 rails during a crash? Remember the seatbelt buckle attaches to the rail..I like Netami Seats they have a good range of colors and they are very comfortable. I also seen a bunch of good reviews of the seats and they are suspension seats. They have some that are 142 a piece and some that are 220 a piece and the rails for them are less than 25 bucks! they're great seats! and if u get the Netami renegade seats (the 220 dollar ones) u dont need brackets cause they come with universal sliders.