White vinyl low-back seats are my preference. White vinyl because it sheds rain and is reasonably cool in the sun. Yeah, it can get grundy pretty quickly, but the practicalities outweigh cosmetics. Besides, vinyl cleans up easily with detergent and scrub brush.
Low-back seats with minimal bolsters because moving around in the seat helps evaluate obstacles and pick a line.
Make sure that the material on the back and front of the back rest is fastened together at the bottom of the backrest. Most manufacturers fasten the backrest material under the seat cushion. Water gets trapped down there and rusts the seat frame.
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EVERYTHING's easy for the guy who doesn't have to do it. B. Dash Fabrication
White anything will show dirt, grease, body oil and so on pretty readily. All upholstery material will collect the same amount of grunge, but vinyl is easiest to clean. White anything won't look showroom fresh very long, but white vinyl can be maintained better than white anything else.
The other thing about vinyl; on a hot day your back and butt will get wet because your sweat can't evaporate and can't soak into the material. Cloth upholstery will reduce your wetness because the sweat is soaking into the fabric, which then presents another cleaning problem.
If you want something that maintains its appearance for a long time, get black or dark brown vinyl. Dirt won't show, but the dark vinyl will toast your buns on a hot day. Second choice is black or brown cloth. It won't burn you as badly, but it's harder to clean, and many stains won't come out at all.
For a Jeep, leather is the worst of all worlds, IMO. On a hot day it burns as badly as vinyl, it doesn't breathe as well as cloth, and is harder to clean and maintain than vinyl.
As for how badly and quickly its appearance will deteriorate, that largly depend on how you take care of it. Vinyl will slowly absorb oil, but is pretty much impervious to other common substances. If you wear shorts your body oils will get into it. Greasy handprints will get into it. Grease and oil from dirty jeans will get into it. If you quickly get after those marks with Goop, GoJo, Goo Gone or a similar product they'll come right out. If allowed to sit long enough they soak into the vinyl and permanently stain it.
My seats are four years old now, and I don't take especially good care of them. The outboard bolster of the driver's seat has turned slightly brown, mostly from driving in dirty jeans with my left foot on the door sill. The rest of the upholstery looks almost as good as new.
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EVERYTHING's easy for the guy who doesn't have to do it. B. Dash Fabrication
A light to medium gray is a good hide dirt, burn butt trade off.
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Do not walk behind me, for I may not lead. Do not walk ahead of me, for I may not follow. Do not walk beside me either. Just pretty much leave me alone.
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