The MR2 seat
in the Z32 300zx before modification.

Here's the Driver's seat front next to the tranny tunnel

The driver's seat rear next to the tranny tunnel. It sits right on top
of the stud. The MR2 wants a bolt hole
in the side of the tunnel.

The driver's seat front by the door. At least a few inches off

The Driver's seat by the door in the rear. Same thing as the front.

Three of the four MR2 mounting brackets must be removed. The first time
I nicely drilled them out. Each corner took
10 or 15 minutes and the welds dulled my bits. The second seat, I
ground them off with an angle grinder in like, 1 minute each.

The front mount, by the tranny tunnel on a passenger seat. It merely
needs to have the point ground out, and to be
cut on each side a bit, and bent downwards and then welded for strength.

Passenger seat, tranny side, rear. The hole is made oval since it needs
to be slightly offset. I cut the top of the
rail off as well, so I could reach a wrench down into the rail where
the hole is. The stud will stick up through this hole.
To make the seat even, you have to put a large spacer, like a huge nut,
on the stud first, then the seat. The stud then
sticks through barely 1/4". Just enough for the track to go over
it. I ground a nut down to half-height and used that.

Passenger seat, door side, front. The large tang is made from sheet
metal and bent and welded into position.

Passenger seat, door side, rear, this peice came from the tunnel side,
I removed it, cut some metal off, and
welded it for use on the other side, under the seat.

Here's what the Passenger seat looks like upside-down.

This happens to be a 300zx seat belt with the seat belt indicator light
cable.. The MR2 one is the proper length
but would not have the cable. . This 300zx one is too long, and comes
up into your lap.
A freebie: the strange 11mm bolt (which is arcane to seatbelt design)
happens to fit the hole perfectly as well as the
rocker tab which prevents the belt from flopping too much, but also,
allows it to flop some. I guess some company
in Japan makes seat belts for every car company.