Use?
I am assuming you are talking about interior cushions. Without a doubt the vinyl cushions will hold up better if you are using the boat as a daysailor and have a lot of sunblocker soaked kids with spilled soda etc. The vinyl is miserable to sleep on, hot and stickey. I would opt for the fabric, feels and looks better. If you can order without cushions at all, and get a good reduction in the boats price, you might want to consider aftermarket cushions with more fabric selection and better, thicker foam.