Yes and no.
The "design", inner skeleton or structure of the front seats is the same. The same is true about the underlying foam.
However, the SN95 1994/95 Cobras were advertised to have Magnesium front seat frames. The GT frames were not Magnesium.
I do not know if the Magnesium seat frames also applied to the 1996+ SVT Cobras. If someone wants to dig up the Dealer Brochures for those model years and check, it might be in the brochure. If it's not mentioned, then I would only assume that Ford didn't carry over the Magnesium front seat frames.
