I'm not sure what they're made out of, but I use them for finishing and sharpening. They wear very well, at least in the finer grits. I compare them to the regular trizact, not the gators. similar design and function. In fact, when worn a bit it can be hard to tell which is which.
I haven't done much with the coarser ones like the x100, I tend to just used the last few grades then a touch with a ceramic stick to knock off any burr. For finishing work I do the same, gators to x45 or x30 then the regular trizact or norax the rest of the way. I don't use trizact or norax to remove significant metal, just put a finish on. I generally toss them for damage or worn edges and such rather than having worn out the belt itself. They wear really well, better than the gators over all for me, and I like gators.