First, leather seating was available as a factory option since the 190E was introduced in the US in 1984, not just on the 16 valves, Sportlines or Limited Editions. The perferations in the leather were to facilitate ventilation and to prevent the "sticking to the seat" effect that can occur with leather or vinyl surfaces.
There are several sources for leather or MB Tex seats.
www.adsitco.com and
www.worlduph.com Any compentant upholstery shop would be able to refit any vehicle with the covering of your choice. Another option, although costlier, might be to consider replacing the front seats with new Recaro sport seats. Aloha