Has anyone compiled a list of vehicles which came from the factory with coated leather?
No need for a list - this is simple to test. [We generally test with a foam cleaner rather than "pure water" (!) as it has a higher level of surfactant and will overcome any issues with leather that has been waterproofed]
Put some foam cleaner on the surface of the leather and leave for a few seconds. If the foam remains on the surface then you have a coated leather. Most auto leather (about 99%) falls into this category.
If the foam leaves a dark patch then you have a leather that is absorbent and it will have little surface coating. (There is generally some clear coat finish on the surface as pure aniline would not be used as it would be totally impossible to keep clean).
If the leather is absorbent due to the break down of the coating this should be pretty obvious as it would show cracking, ingrained dirt etc. but high wear areas may give this reading on occassions - just do several tests on different areas and see the results. This would certainly be the time for restoration if this was the case.
There are always some special editions which catch us out every now and again but aniline style leather is fairly rare (King Ranch use it I know) - protection is crucial in these cases to make them more practical to look after.
Nubuck/suede which would give a very absorbent reading are thankfully rare. These are generally waterproofed and if you test with water it would bead up on the surface and give a false reading which is why foam gives a better test.
The colour of the seats will also be an indication of whether the leather is coated or not. Generally speaking aniline style leathers (non coated) come in very earthy natural colours. If leather is cream, beige, yellow, red, blue etc. this has generally been pigment coated to achieve that colour (there are of course with leather always some exceptions to this rule and nubuck/suede can be any colour)
There is a simple 5 step test you can follow which gives a very accurate reading of the type and state of the leather you have before starting any process:
Visual
Touch
Scratch (uncoated leathers scratch more easily)
Moisture (as above)
Microscope
These give a very accurate picture of the leather, how it will react to cleaning and indicate any problem areas you might have before you start.
The microscope test will also show any areas of micro cracking which will determine (particularly on cream leathers) how clean the leather will look after your cleaning process. Micro cracking on pale colours always makes it look slightly dirty but no amount of cleaning will get these areas free of all the dirt and this is the correct stage to consider some low level of restoration.
Cleaning is as much about the state of the leather you are dealing with and the method you use as well as the product. All three will determine the results you get not one taken in isolation.
Hope this helps