They are similar, but not the same in terms of how they look. The A-series seats have a flat seat back, while B-series deluxe seat backs are contoured (concave). The standard B-series buckets are closer to the A-series, having a flatter seat back. All B-series seats are non-reclining/fixed.

If you're wondering about someone buying them for a Super Stock clone, throw 'em on eBay and .