Surprisingly, you'll find two real rear seats in the 2010 GT-R, though adults won’t be happy wedged back there. And although reviewers understandably get caught up in describing the driving experience much more than the interior appointments themselves, a few sources discuss the GT-R’s cabin accommodations and its fit and finish.
Edmunds notes how its “snug sport buckets and a high center console envelop the driver and front passenger.” “The seats held me in place on the track but weren't too restrictive in normal driving,” attests Cars.com. Edmunds adds, “Ingress and egress—for the front passengers, at least—is a piece of cake by exotic-car standards.” In back, “rear passengers won't complain as long as their legs aren't long enough to dangle off the seat cushions—which is to say, as long as they're under the age of 3,” Edmunds reports, while Cars.com advises “the backseat isn't for grownups, but it's a backseat, and that's not something you'll find in your average supercar.”
Overall quality of materials is ordinary by some supercar standards. Think of the GT-R as a race-worthy car adapted for the street and you'll be more positive about the interior; some of the materials used in the cabin are merely acceptable, with none of the exotic woods and swirled-aluminum finishes of the truly upper-crust sports cars.
The Los Angeles Times says “the car is built like the freakin' Yamato. I mean, it's solid,” while Cars.com points out the details that go into engineering a car with such high performance levels: “the wheels have a knurled bead to keep them from spinning in the tires.” Cars.com contends, “The materials are mostly decent quality, but no one's very keen about the carpet on the inner door panels. Maybe because it's really carpet—the same stuff that's on the floor.”
While drives of Italian exotics—or even Corvettes—include long lines about the sound of the engine, there are few comments, surprisingly, about the sound of the GT-R's mill. “I like the exhaust note under heavy acceleration, but this is no horizontally opposed engine or rumbly V-8 or V-12. Out on the town, it's pretty tame,” Cars.com observes. Car and Driver notes “excessive road noise” and “interior creaks” in their example.