They're wider. More comfortable too imo. They're also framed in such a way so that the seat bottom slews away from the side wall relative to the seat tracks, which is obviously necessary to accommodate a wider seat. But it also fixes in the -32 the -28 problem of having to partially side-saddle in order to clear your outer arm from the wall, at least for those of us mesomorphs with V-torsos. There's clearance for your outer arm in the -32, not so in the 28 (see pics below). Some pre-'72 folks have the elbow inserts into the sidewall to compensate, but the post-'72 -28 guys are largely screwed on that front.
Otherwise, you're ever so slightly leaning away from the wall, if you attempt to seat squarely in the seat. Back pain city. It's my one long standing gripe against the PA-28, and why I fly my wife and kid in the back in order to compensate. One hour flights no big deal, but multi leg 4+ hour trips, no way I do it these days with a pax in the front (plus I like the empty seat for office space). Thankfully my mission perfectly accommodates a X O |X X seating arrangement, so whatever.
The other result that is common in the PA-28, is that because people are always seat-compensating like that, the inner rear corner of the bottom cushion wears out early and you get that blasted hot spot in the rear quarter. Quite literally, a PITA.
Folks have been known to iLlEgAlLy *snorts* fly with Lance seats in the pilot seat (apparently the tracks mate), and retain the original in the right, in order to better the ergonomics situation (pencilwhipping/inattentive APs lEgAlItIeS notwithstanding), but you can't really fit two -32 seats in a -28 frame. They'll close the inner gap and block the trim and flap track.
We've had this discussion in the piper forum, they got pictures and everything. Here's some from the discussion:
PA-32 seats. Look at the frame/cushion offset to the inside of the cabin. PA-28 seats lack it, because they're narrower and align square with the frame track centerline.
This was a 2013 picture of my trusty chariot (since recushioned, mediocre job by my former AP but that's for another day). Note the classic metal frame impingement hotspot and the lack of clearance with the sidewall. Kudos to Piper for being avant garde and making accommodations for left amputee pilots. Great SODA ride platform that seating LOL
Piper board courtesy picture of same area in a Lance. Self-explanatory. Checkmate.
There's a picture of someone with -32 seats in a Cherokee 180C. No way of documenting the legality of it (he said something 337 something something, sounds oneoff/iffy), so I'm not gonna post the pics. They fit, but no clearance in the middle which again is a problem (not for him, since old -28s have trim crank in the roofline).
Cheers!