Its a sheet of vinyl glued on the steel with contact cement. I razored away any loose vinyl, knocked out a few small dings, filled gouges with gel type super glue, pounced in it with scotch brite pad to create some grain/texture, light sanding after it fully cured, repeat where necessary, painted with SEMs Landau Black (matching another color might be your biggest problem).
If you got in my back seat to study the bucket backs close enough you might see my repairs. I'm happy with them. Where I had to rebuild a missing corner of my center console with 2 part epoxy, the same super glue process created a grain/texture there too.
When I worked for a used car lot I fixed all sorts of scars, cigarette burns, etc... I could see my repairs because I knew exactly where to look. Never had a potential buyer point one out. You'll look at it a lot closer than anyone else ever will.
Oh and a tip about painting those seat backs, no need to tape out the chrome trim. slip a putty knife under it a knock it off. Each piece is snapped on in 2 or 3 places. Tempered steel clips floating inside the trim or simply notches stamped in edge of the steel. That varies with year model.
