Not sure if it's been discussed before, but it seems that KHM decided to reproduce the horse hair padding for the rear seat, both seat base and backrest. Albeit at a bit of a premium in my opinion, but it's better than NLA.
https://cabrio.de/en/interiors-khm/padding-panels/mercedes-benz-1/116/seat-cushion-rear-seat-116-detail (https://cabrio.de/en/interiors-khm/padding-panels/mercedes-benz-1/116/seat-cushion-rear-seat-116-detail)
https://cabrio.de/en/interiors-khm/padding-panels/mercedes-benz-1/116/seat-back-cushion-rear-seat-116-detail (https://cabrio.de/en/interiors-khm/padding-panels/mercedes-benz-1/116/seat-back-cushion-rear-seat-116-detail)
All things considered, it's a decent price. Nice of KHM to expand the range.
Depending on location, shipping fees could be a deal killer, but the item itself.. not too bad a price.
If only someone would be selling the matching spring seat for the rear, now that would be worth a few bob.