This is the only case I can see where seat durability might come into play, in a rear end collision. But I would think that a crash hard enough to break the seat, regardless of its build quality, would result in much more bodily harm then the seat would account for.
Also, if you got rear-ended, you would be pushed back in the seat (or more, the seat would be pushed forward into you), not forward and the amount of inertia and momentum would be significantly less as your body wouldn't be accelerating before it hit the seat, since you would already be touching it.
Also, if you got rear-ended, you would be pushed back in the seat (or more, the seat would be pushed forward into you), not forward and the amount of inertia and momentum would be significantly less as your body wouldn't be accelerating before it hit the seat, since you would already be touching it.

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