I just spoke with a representative of the US importer for Koenig seats (Tunig Zubehor, 805.526.9577) and found that the Koenig 914 seat (previously manufactured by Scheel, originally designed by Recaro) is still being manufactured in Germany. It can be special ordered with a 4 or 5 week lead-time. The seat costs 249 Euros, which means that here in the States, we can expect to pay about $375, once Uncle Sam, Fedex, and the current lousy exchange rates all take their cut.
Check out the Koenig web-site:
http://www.koenig-sitze.de/
When you get to the site, click on the seat icon labeled "Speedster". That link will take you to another page with two seat pictures. Both seats appear to be identical, differing only in the shape of the headrest. The observant 914er will notice that the captions on the pics are swapped. Although I don't speak German, I feel comfortable making the assumption that "Der legendare 914er sitz" means "The legendary 914 seat" and should be associated with the picture on the left, which has the proper headrest shape.
But enough picking nits -- I'm glad it can still be purchased.