Originally Posted by Skidmark
Leather is fart more comfortable and durable. If price isn't and issue, go for leather.
Haha fart and dick jokes are always comedy gold, but I digress.
Leather is a better option for the simple fact that it can be maintained. Since it is animal skin, cleaning and condition will go a long way to preserving it and reducing the effects of wear and age. Monthly cleanups (or when it is dirty) will remove oil from skin, residue and dust and things that leave impurities. Most cleaners will also help maintain a proper surface ph to prevent cracking and aging. Conditioning will restore surface texture, rub nutrients into the pores to nourish the leather and hydrate it. Drying leads to cracking. There are lots of good write ups online to maintaining leather. It seems overwhelming, but it's really pretty straight forward and rewarding. With proper care, you can keep your leather upholstery looking as clean as the day you got it for years. Vinyl is nice because it is mainly low maintenance, but not much can be done to prevent it from cracking. This is especially true in regions where it is colder. Vinyl is a plastic and under colder harsher climates, it is more likely to crack or age rapidly.
Both good options, you just have to figure out what's important for you and if you're prepared to upkeep!