The seat bottom is set at the angle you mount it, Which normally is parralel with the floor pan. The back of the seat is angled back slightly. If you sit in the chair when its on the garage floor they are damn uncomfy and you end up sitting with legs like a frog. but having them angled back slightly gives you that 3" drop the makes them more comfortable.
I agree that it adds strength and you can fit slightly taller people in, but that is secondary in my opinion to the comfort gains...
Dan ~
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