No, I don't, and thats a fair point. Though I doubt you will ever find anyone that will actually have both.
My comment is pruely from my experience with Land Cruiser Heaven. Pictures can be decieving, but the lseat leather most certainly looks like Vinyl (I may be wrong about this, please correct me if I am) Which is fine and at that pricepoint is prettymuch expected. The Landcruiser Heaven leather was heavy and thick and extremely soft. Even in packaging there was virtually no wrinkles or creases like seen in the lseat pictures.
Franks kit also came with additional bars for the seats, extra foam padding, more hog rings then you would possibly need, rear skirts for the seats, replacement leather for the board on the back where the map nets are, replacement leather for the door panels, armrest covers and center console. Im not sure how much of that is in the lseat kit.
Seems to me like lseat is good bang for your buck, Landcruiser heaven = Real quality.
Nothing wrong with either of those options depending on what you are looking for.