The boots are hard to figure out. In a way, they are simple. White knee-high boots with a slight wedge sole; sort of like a riding boot. But without a heel, which makes them less simple. And white, which makes them unlike riding boots which are usually black.
I have spent countless hours researching these boots, and haven't come up with much in the way of hard facts. What I can tell you so far is that they were likely custom made for TRON at Willie's Shoe Service in Los Angeles.
Here's what I went with: a pair of white leather Calvin Klein Innes men's slip-on high tops, for which I am making faux leather boot shafts. Here is the first round of pics:
Did I mention I have never sewn before? So hey, why not start with boot shafts? I am very pleased with the final result of my Kevin Flynn boots. While not an exact match in terms of seams and materials, they are a very good compromise. The line art is true to the original boots. I placed a zipper on the back of each shaft, centered, since my boot shaft is a 2-panel construction. I believe the original boot shaft is a 3-panel construction, with the zipper along one of the black lines just off of rear-center - and made of real leather of course. The original soles are actual boot soles, whereas mine are flat shoe soles.