no. dont try. the bases are different. you need to cut off the bigger outer rear leg off the mk4 seats. they are 21" apart and need to be 19". so you need a grinder and a welder.
if you dont have these dont bother.
you can use standard mk2 seat bases from something like a driver? and fit mk3 gti seat foams and backs to them, this is a direct fit and you only need basic tools to do it.
i know cause ive done both conversions, the mk4s are better but the mk3s are easier.

on the exhaust front, if it does not have a flexi in the manifold dont bother, i dont know about fitting though.