Why is every aftermaket seat a "racing" seat?
Racing seats are for racing. That means they, generally, have an FIA approval and are far too tight, difficult to get into and, and poorly padded to use in a 4WD.
THIS is a racing seat.
And this is why it's a racing seat:

That's the FIA approval stickers.
I have one of these in my STi. It's the best money I've ever spent on a car, but it would be terrible in a 4WD.
I've had "Racing" seats in a 4WD. They gave me bruises. They're great and all so long as you know what you are getting youself in for but they are not for everyone (and not for most use, including 4WDing)
Here are my Sparco sprint seats in my Sierra. These are also racing seats - they are FIA approved too.
And the Recaros I"m now running
These are by no means "racing" seats, but they are very well suited to use in a 4WD.
If you mean "aftermarket" Autotechnica, Recaro (and I'm sure others) have been fitted to vitaras before. If what you really need are "new" seats, (not "Racing" seats) Then look for high quality road car seats (like recaros as used in Hondas or EVO lancers) or factory Porsche, E36 BMW, CR-X or MX5 seats. Even EF/EL Falcons had pretty good seats, made by Paratus.
As for mounts - do a search - Vitaras aren't the easiest car to put mounts in. The two rails are offset vertically. One option is to scrap the whole lot and use new runners under the seat and make mounts that drop down to the factory mounts. This is how Recaro mounts work in vitaras.
As for "are they comfortable" Well, all of the seats I've posted above are very comfortable, for their application, (and also, for my size) Actual racing seats need to be fitted like shoes. Those SP-G Recaros are available in about 4 sizes based on your hip measurement. Mine fits me like a glove but most of my mates can't get into it all all - their hips won't physically fit into the seat.
A seat that's comfortable for fast road driving won't be comfortable for 12 hours up the highway. A seat that's comfortable on the highway often won't work when you are on a 40 degree compound angle on an obstacle.
Personally, I'd be looking for recaros from an integra, EVO or Hilux surf SSR-X. Then you can ring Idealseat and buy legal, ADR approved mounts for your car.
Steve.