These are on ebay and look as if they will go cheap -- easy restoration job for someone handy with a sewing machine High back late bay seats http://www.ebay.co.uk/itm/VW-Camper-late-bay-seats-ratty-/271057103795?pt=UK_CarsParts_Vehicles_CarParts_SM&hash=item3f1c432bb3&_uhb=1#ht_500wt_1288
Most late bays in OZ had head rests fitted as standard from at least 1973, I'm not sure on the crossovers in 1972
I think people need to realise that not only are these Late Bay Highback seats - they are the incredibly rare Westfalia seats* - and not only that, they have the Sheepskin cover option. Mega rare - I never thought I would see a set in real life - only in pictures. *of course, I could be talking marmite.
If I threw my front seats into a bag they would look like that but mine must be even rarer as they have Jaffa headrests.
they came out of a california import, westfailia prototype bay ..... I wonder what condition the beige paint and sprintstar replicas were in