I understand that technically they are the same thing, but from a visual UX point of view which performs better button input vs check box?
Has there been any thorough research done around this? if so please point me to it. Thanks in advance.
Checkbox is better in general, because it's more visually familiar.
But in this particular case with "number of seats," checkbox wouldn't be appropriate because "number" is a sequential concept and checkbox is more for things that are categorical.