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I bought a single upper (back) cover from Corvette America (through one of their vendors) a couple of years ago. Give them a try or one of their suppliers (ie Willcox)
M
The one down side is new vinyl won't look like 40 year old vinyl it is connected to. 2 seats a bit different aren't as noticeable as a seat back not matching the base it is attached to.
Ditto what he said. It will be really obvious that they don't match. Maybe not important to you, but if it is, it will be easier to change out both pieces while the seat is out and apart, rather than doing the job twice. Just my $.02. Good luck.