The seat is an assembly, I bought a used one out of a boat. It was the wrong color but I had it recovered to match.
The brackets that hold it up are a Perko table mount. I ordered them from Toyota and they came in Perko packaging. Price is probably the same from Toyota as from West Marine.
The seat itself may be an off the shelf jumpseat, with Toyota upholstery. If you can't find a Toyota, try other brands and get it reupholstered to match.
I really like the observer seat, it makes the boat seem bigger. It folds forward to step over, and you can lift the whole seat off the brackets and remove it.
You need a 1/4 " thumbscrew and the little round receiver plate to secure the metal leg that supports the seat. Same as those used to secure the panels in the trunk.