With current technology and availability of seats with side head restraint you would need very good reasons not to use a good Head Restraint seat and a Hans device. The Hans device works 20 deg each side of frontal and the seat does the rest. The current FIA standard require the seat to withstand 20G rearward, 15G sideways & then another 10G rearward. For these advancements to be fully realized, it is essential that the seat and brackets are mounted appropriately.
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Universal Racetech Seats
Price
Layback Seat (approx 28 degrees)
$985.00
Layback Seat (approx 28 degrees) w/Head Restraint
$1,395.00
Low Back - Specifically Designed for Cobra Kit Cars
$699.00
Low Back - Specifically Designed for Cobra Kit Cars - (Leather)