Are the seat rails typically bolted through the pan where I can just pull up or cut holes in the for carpet and drill new holes (similar to seatbelt) or would I need to move/remount the seat on the rack itself?
The seats are mounted on sliders which, in turn, bolt through the floor pans. The sliders have a limited range, so you'll have to relocate everything. The rear of the seat is restricted in how far back it can go by the back of the floor pan and/or a roll bar if you have one. At the rear of the cockpit, the sides of the floor taper in slightly, so be careful of that, too.
Sliders typically look similar to this (these look upside down):
If you search on Google for "Auto Seat Slider" it should give you a bunch to find one similar for reference.
Anyway, you want to leave the sliders attached to the seat, unbolt them from below the floor, move it back to where it fits you and then mark and drill new holes to bolt it down. You must be careful to make the holes parallel or the sliders will bind when sliding back and forth (That's why you want to leave the sliders attached to the seat). I've found it best to make a heavy cardboard template with the floor bolts sticking through and use that to position the holes for drilling.
Also, make sure that if there is something under the floor to strengthen that area where it bolts through, that you move that to the new location, too.
If you're drilling through carpet, get a can of Trewax or Minwax Floor Wax for hardwood floors and dip the drill into the wax before drilling to prevent the carpet from snagging on the drill and causing a run in your carpet (old auto stereo installer trick).
Cap the old bolt holes with plastic Cap-Plugs from ACE Hardware. They look like this:
https://www.amazon.com/Plastic...&sr=8-5&th=1