The back side of the seat back consists of a frame made of 1" square steel tubing which forms the sides and top and rounded upper corners, to which is spot-welded a piece of 30 ga. steel sheet which is slightly ridged for extra strength. You could attach your brackets to the steel tubing (maybe with self-tapping sheet metal screws) and it would be very secure; if you attached to the piece of sheet steel it would flex and bend a great deal and not work well.
the spot welds on the sheet metal are not very strong.. they break off pretty easily. the tubing is heavy duty and great to use for mounting or making cages out ofold seat frames etc
As previously stated, some metal framing covered in foam and wrapped in vinyl (sometimes twice)
Here is a photo of them broken down. Pardon my messy shop at the time... haha, these were party bus conversions and we didn't reuse the frames so this pile was ready to go to the scrap yard.