I've mixed feelings on the exterior. It looks more aggressive for sure, but neither variant looks VAG. The Cupra looks like it has pinched a Peugeot front end and the Seat version looks like it has the front end of a Ford Fiesta from the one that Ford pinched the Aston Martin grille from, following Fords' brief ownership.
I wonder how long we'll hold on to the traditional ICE styling of big grilles + intakes = performance (because to a certain extent it does, as ICE cars need air) - on an EV they're completely superfluous. The Tesla M3 has a completely smooth front end. That'll most likely become the EV norm over time to maximise aerodynamics while they remain so heavy (and for pedestrian safety concerns).
Interior wise, those seats add a lot to the look, if I were confident they'd be comfy, given the lack of adjustability, I'd option them (they're accessible on an ID3 if you live in Ireland, with a €1350 premium over the standard seats, I'm sure the UK will get them eventually). Door cards are a little nicer, but this seems such an easy and cheap thing the manufacturer can do to up perceived build quality.
On the German Cupra website, the Born in its most basic form is expensive, and very basic. Apart from the sports seats and 18" alloys, pretty much everything else is an option. Price it up on a spec equivalent to my 204ps/62kWh battery Life spec and it comes in at just over €40k, so that's £38k if VAG follow their normal €/£ equivalencies. Unless they're very creative with equipment in optional "packs", they'll not get the grant and prior experience has shown that my local Seat dealers give bugger all margin in discount. Unless there's a colossal deposit contribution and the grant, that Cupra badge is going to come at quite a cost for a body kit and sports seats. No way I'd be paying £6-9k more for a cupra badge, body kit and sports seats after a (likely) £2k deposit contribution, perhaps the grant and minimal dealership discount. That's a hard sell even for an Audi badge.
