The value of a set of 60/40 seats is very subjective. I hate to see questions like “how rare” and “how valuable” because that implies someone is trying to monetize what they have with a quick “flip” to make a buck. This forum is a resource for old Jeeps, helping each other restore, rebuild, and enjoy these vehicles.
Condition and completeness is everything. Are the mounting frames included, including the ones in the rear bed? Is the slider present? What condition are the coil springs in, and are the joining springs usable?
I have a very nice set in an original Tux, another set from my family original Tux that needs upholstery and several springs replaced, and another very nice set I bought from a forum member for around $80? I remember shipping (via FastenAll) was a little more than the purchase price. I have several more partial pieces of sets to use for parts. Mounts and sliders are hard to find, as are the coil assemblies that are usable.
The seats I focus on are the Tuxedo Park version used in ‘64/‘65, one of the more common versions due to most Tuxes being equipped with them. The Tux used the “bench” seat because it was column shifted with no interference of a cane levers (including transfer case shifters). There were earlier 60/40 seats dating back into the 1950’s, and ‘66-up versions with molded foam with bolstered ends. All versions are different depending on vintage. Good foam seats are probably the hardest to find (most rare?) because the foam breaks down and deteriorates, plus this was not a common option on the later Kaiser and AMC Jeeps.
From what I see in your photos, my value might be $40-$60 depending on whats there. I don’t even see the passenger seat. They look more like parts. Being loaded with a pile of heavy parts, they are likely in poor condition. Shipping also is a factor because they are bulky/heavy, affecting the overall cost. Someone can use the seats pictured for parts, but I’ll leave the value to the few who have interest in them.