If someone is sitting on one of those seats, the material doesn't matter- the person is absorbing the sound.
I used 'Sabine' in a previous post- theater seats are made to have the same effect on sound as a person, so the number of filled seats won't matter.
A Sabine is a unit used to measure reverberation time in acoustics. Reverberation time refers to how long it takes for sound to decay or fade away after the
www.birdful.org
Let's talk about it. I can't use a pre-measured table of absorption coefficients for a given fabric. Since the fabric varies in density and quality, it varies in its ability to impact sound. Also, Sabine tries to predict the reverberation for the entire room but doesn't take into account the listener's position, whether the sound is chaotically diffused rather than uniformly distributed, your speaker setup, etc., and of course, as the website says: it all depends on what sound you are after.
I see acoustics more as an art, where it's better to use your ear and taste. Maybe measurements can complement the work, but I don't see how I can do that myself. I only work with limited information and have no tool to measure reverberation here.
Although I like that it mentions soft fabric. One reason I think movie theaters today sound bad compared to vintage (at least the ones I’ve visited) is because they use more synthetic fabric, which is most cost-efficient. I know for a fact that some companies sell products advertised as professional material, and you said it yourself, while in fact—and you don't need any measuring tools to find out—their material has zero impact on the sound, and in some cases, it even worsens the acoustics.