I don't think the seats are the same. Some years ago when I published an article on the Victoria in The Restorer, it stated that there were at least three variations of the front seats. The A-400 front seats are unique in that the driver's seat is 1.5 inches wider than the passenger seat. Another thought is that A-400s, Cabriolets, etc. had the extended steering column support which put the steering wheel lower. This was not the case with the Deluxe Tudor, so I think the seats may be higher.

Phil