What the dealer wants to sell you isn't so much a leather treatment as it is more of a leather warranty. They'll sell you "leather treatment" for $300 (or whatever they're trying to charge) and what they're actually selling you is a warranty /service plan for the leather seats. Basically if you buy it and something happens, i.e. you get a stain, scratch, rip, tear, etc. they repair it for you free of charge because you bought their leather care package. I could be totally off-base but from my experience in the industry that's what they're actually trying to sell you.
That's also why they charge you so much money for window tint. "Lifetime" warranty as long as you bring it back to them for any necessary repairs.
