After I bought my '40 and owned it a year or two, I test-drove a '74 Series III (?) that a guy was selling locally. It was clean and had a rebuilt engine and transmission. The seats were (true to form) basically boat cushions on a platform. I was struck by a few other things - it leaked oil everywhere, it was softly sprung (13 narrow leaves in the leaf springs, with limiting straps), it was extremely hard to find the gears in the transmission, and it was incredibly gutless. I couldn't get it over 35 mph.
When I hopped back into my FJ40, it was like getting into a Cadillac, as far as a luxurious feeling. And that is saying something! As cool as the old Land Rover is, it didn't hold a candle to the FJ40. I was re-smitten by my '40 - which is always a good thing. I still like the Rover shape/design/approach - always cool to see on the trail.
Colo Springs, CO