I'm sure everyone has seen the many pictures of the new GT40. The interior shots show grommeted fixed back seats. Anyway, I was looking at the cover of an old Autoweek from January, 2002 that had the new GT40 on the cover right after the NAIAS. You can make out the seats through the heavily tinted interior as something entirely different. From what I can gather, they look like the reclining seats that the 2000 Cobra R had in them. I guess Ford decided to swap them out for a more authenic look before displaying the interior to the public.