Generally speaking, leather is recommended over cloth upholstered seats.
Compared to cloth, leather is much easier to clean and wipe down due to being way less porous. Pet hair is also easier to gather on leather seats.
These non-porous properties also help leather to absorb less dog smells that upholstery as well.
When it comes to scratches from dog paws, again leather is better overall.
This is mainly due to there being less stitching and loose fabric for the claws to catch on to, which usually causes upholstered seats to fray.