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A seat is part of the overall safety system in a modern vehicle. In order to get another seat approved, the complete car with the new seat has to be certified and crash tested before it can be deemed road worthy. It would seem that as a business decision it was decided that there would not be enough of a market to warrant the added development budget to make it sustainable as a production option. It would be easier for GM to provide an optional performance addon that is "for off road use only". Of course, it would be cheaper for any aftermarket company to do the same because the levels of engineering and development effort (and cost) that go in to even producing an accessory that GM vehicle platforms require would likely price it right out of the target market.
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