[eagleeye]

black leather was harder to come by in those years, a whole lot more brown and tan out there.
you can find the paint colors that were offered with black leather on the bottoms of the cars101.com pages. (Black paint Limited H4, and Black paint VDC, I recall had black interior.).

I would think you could find all you are looking for at a local pick/pull. to get the seat heater controls you should nab the whole console, and get 100% of the wiring between the switches and the seats.

 

[Brucey]

I would be looking for a donor car with the interior you want and a bad engine.

Finding black leather is difficult for those years. I had an extremely hard time finding some interior bits I needed in black for the VDC Baja.

 

[Justin3.6R]

You'll need Doc and Marty's time machine for a 20004 model

 

[MrDude_1]

Whoa a 20,004 model?! That's like all of them for thousands of years!

Lol joking aside, what I would do is look on online salvage yards in the section of the country you're in.
They won't have the parts listed but they'll have the vehicles there with pictures of the vehicles and you'll just keep an eye out until you see one with the black interior, make a note of the stock number, And then call them and tell them exactly what you want.

I had to do that to get the manual transmission swap parts for mine since they only sold the manual version in Canada and I'm in the Southeast US.

 

[PaperHeartZero]

I know that a lot of other Subaru seats will bolt in without problems for this car. I supposed I can use other black leather seats for the fronts but I would like to find the black leather rear bench to at least match the aesthetics.

Maybe even find a Baja since I think the rear seats should bolt in just fine even with the changes to the pass through rear on the Baja.