I`m going to go out on a limb and say Tan Leather! I like the look of it better, it seems more luxerious to me. Black Leather just doesn`t do it for me.
I agree though black leather doesn`t seem to show dirt as much as tan leather, but both should be cleaned equally as often!
Dark colored cars IMHO should have a lighter colored leather and the opposite should hold true for lighter cars...
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