Yes, it's easy enough. I did this on mine to swap drivers and passenger sides to even out wear. Mine are heated, so you need to factor in the wire while you're at it if yours are heated
Essentially,
- remove seat from car
- remove covers on base of sear (T20, I think)
- remove two bolts holding seat back on
- unclip the leather + foam from the rear hard shell of the seat
- swap the hard shell to the other seat back (as the seatbelt carrier needs to swap sides)
- reclip the leather/foam to the seat back
- reassemble seat
I also steamed my foam while it was accessible to restore some life to it.
Also consider fitting the E46 (or e85 non-sport seats) reinforcement mats while you're at it.
Part 2
https://www.realoem.com/bmw/enUS/showparts?id=DU52-EUR---E86-BMW-Z4 3.0si&diagId=52_2970