Have you considered Recaros? I would vouch for the quality and comfort of these seats. I've had experience with the SRD model...which is reclinable. Compared I've had friends with the Sparco Stars and SuperSports and I like the Recaros much better. I find the Sparcos to be a bit too firm and lacking some cushioning. The Recaros, on the other hand...you fit like a glove and are very comfortable sitting in them. As for Momo seats, another one of my friends with a Type-R had and preferred stock seats over the Momo's.
For JDM nuts, there are Bride seats, which a very pricey. Expect something like $1100 for a reclinable seat similar to the Recaro SRD which can be had for about $600.
Custom seat brackets can be purchased through Wedge Metal Frabricators based in Long Beach, CA (they do all the brackets for Recaro).
Hope this helps...
Huy