Scott's right -- normal adjustable seats are perfectly fine in autox.
As for tracking your car - I would say the requirements depend on what organization is putting on the event, and what kind of event it is. In the events I've attended (Audi Quattro Club, NASA), my stock WRX was perfectly acceptable. Helmets should be Snell SA rated though.
Now if you're in a race event, rollbar, mounted fire extinguisher, or other safety gear may be required.
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