Hmm, I smell a rat.
Joking aside, there may well be a mouse, a bird, or some other rodent corpse rotting inside the car. Are there any rodent droppings in the car? In case you are not familiar they resemble black beads about 3 mm across.
Mice in particular will try to burrow into upholstery so it is worth taking the seats out of the car for a thorough internal examination of the stuffing. Also look under the carpets and look into any insulation under the dash. The same applies to the boot.
Good luck with finding the cause, and do let us know the outcome.