Cloth.
The upholstery in my 31 year old Olds Calais is immaculate [nice soft velour], as it was on my 99 Cavalier. Cloth is easily cleaned as well. Periodic interior detailing will bring it back if it's stained or soiled.Worked very well on an 8 year old Saturn SL I bought with 116,000 miles and had been chain smoked in.
In the ION, whose seats I have kept covered since year two, my Sister In Law dripped spaghetti sauce from a doggie box that seeped through to the seat and never told me. Easily removed with upholstery cleaner.
That being said, I am amazed at the number of used car dealerships that will sell a car with a cloth interior that hasn't had the seats and carpets shampooed.
I may do something crazy and put clear plastic seat covers over the seats in the Saturn. Just like 50s folk used to do.
Miss the lush fabrics of the 60s, 70s and 80s. Modern automotive cloth looks like polyester no press pants. And for me, leather has become so common it's no longer special or an "upgrade".
Furniture "pleather" is junk as well. Peels, cracks and starts getting piebald in a few years.