Yep, hence my second suggested wording.
At the same time I understand the desire to keep things (rules) as simple as possible. What competitive advantage could be gained by substituting back seat/mounting hardware? My first thought would be maybe someone removing a back seat, then attaching a carbon fiber panel over it to cover the hole instead of the required metal bulkhead, and calling the panel a "substitute seat back". But would that already be considered a "tortured" interpretation of the rules?
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