I have an 80 and an 81 with high back bucket seats but they are cloth and in pritty bad shape. I was at the Z car convention in Orange County a few weeks ago and talked with a rep from a company called Seatz that had Do-it-yourself upolstry kits that looked good in leather. If your interested give them a call at 714-774-9506.
I don't know where you live but here in LA we have quite a few junk yards and I do most of my shoping for parts there. You can get seats for about $25 a piece and they always have 10 or more 280zx's to choose from.