If you look across Smittybilt's product line they offer a lot of products that look like more expensive/popular brands but cost less. I have no direct experience with their seats, but the other products of theirs I have used (Hi-Lift jack copy, tire deflators) fell short of my expectations. I would expect the same from their seats.
I have Corbeau Baja RS in my rockcrawler and MasterCraft Baja RS (both recliners) in my 4Runner and the materials are much better in the MasterCrafts. Originally the ride and fit between the two was comparable but the MasterCrafts have withstood the test of time much better.
In a vehicle like a 40 I would get a fixed back MasterCraft or Beard, mount them to the cage, and never look back.
I have Corbeau Baja RS in my rockcrawler and MasterCraft Baja RS (both recliners) in my 4Runner and the materials are much better in the MasterCrafts. Originally the ride and fit between the two was comparable but the MasterCrafts have withstood the test of time much better.
In a vehicle like a 40 I would get a fixed back MasterCraft or Beard, mount them to the cage, and never look back.