Yeah, the material comes in the kit... but you still have to DO the upholstering! The seats don't upholster themselves!
But anyway, those are aftermarket resin seats, not the kit seats, and that is NOT the leather you get in the kit. The kit leather is way too thick, I could never have gotten the pleats like that with the Pocher stuff. I found this material at Hobby Lobby in the fabric section. Much thinner, much more flexible, and I could create the piping that with the thick Pocher material would have been impossible.