You've tried reclining the seat just a tad and extending the steering column (telescope) to get situated?
In most cars that do have low roofs, seats are sort of always done this way it seems, as the Ferrari F355 I had the same issue, somewhat solved by doing that as well. The upright position is pretty much the preferred way in motorsports customs, but slightly reclined still, as long as all controls are still within operational reach and strength being ideal still, I've learned to cope in such cars like Formula Suzuki and Formula Atlantic.

I totally understand your issue though, as you have enough head room and there is no real aerodynamic or mechanical reason to be reclined aside from the head rest being designed for shorter folks with a different head shape...:D

I've bent my headrest posts on a old BMW the other way once, by taking it out and bending it carefully on a vice. That worked fine and put it where I wanted it, and I'm sure that would work fine on the FRS seats. Just be careful you don't bend the overall shape, and just kink it somewhere above the point of insertion, so bends do sit above the recess, so as not to interfere with alignment of the slots. Modern cars have very high tensile steel on occupant protection areas, and for this, you may just need to take it to a machine shop to do it safely and accurately, with the shafts being really stiff.

Better fitting seats are always safer than ill-fitting ones regardless of initial and universal safety concerns. As less worries and concerns, as well as comfort, are much safer on the road or track than anything that causes any of that.

I didn't notice the headrests bothering me (yet - I only sat in the car - didn't drive it) but I really wish the seats had more rake to them.

I'm certainly going to go for at least one Recaro Sportster seat myself, and am thrilled to hear about aftermarket seat manufacturers producing them with airbags now. Unfortunately, I haven't had time in the last couple of days to take a measuring tape to the car to make sure they'll fit, nor done any of the other research I'd like to do before purchasing them. I did read that the wires for the airbag on the seat are such that it's not a direct plug-and-play, but rather going to have to have some electrical knowledge and use of a soldering iron to adapt it to the FR-S. No biggie, but still something to consider.

The one thing I want to make certain of is that it doesn't throw an airbag fault-light on the dash. So long as the current resistance is the same, or within acceptable parameters, as the stock one, everything should be fine. But if not, then it gets trickier.

Still... I can't wait to have a pair of these in red in my car! :happyanim:
(Funny, I said I was only going to get one, and now I'm thinking of them as a pair! Oh, curse you money-pit of a car! Will not the Volks and Cusco braces be enough for you, must you take every last penny I have? Oh, what's that... my kidney too? Dammit!)

A benchvise, three short pieces of metal 1/4" rod, and some tape fixed this on our '06 Outback. 2 rods taped to one side of the vise, one to the other, allows you to bend the posts.
Dunno if that'll work on the toybaru.

Thanks

Quite light then as stock, but some weight saving to be made with the recaros

Yeah Tada-san & other team staffs worked hard to make it light & safe as possible :)

I'm jealous....Super Autobacs. I lived in Tachikawa for 11 years. I miss Japan. You can get anything in Japan. The Yen rate is horrible right now...like it was in 1994 when I first got there. Anyways...I agree with the headrests...they suck. I like the Recaros. They look sweeeeet!

Yeah, the two years I lived there, the yen rate was killing me. It's just started to relax a little lately, but too late to do me any good. I miss Japan like mad already.

The one good thing about coming back to America? Getting my 86. :happyanim: No way in hell was I going to attempt to own a car in the middle of Tokyo.

Are you saying that you are sitting tighter than a right angle? Thats not right.

...I hadn't given any thought to that; I just assumed people would follow me. Would it help if I said my seatrest was between 95 and 100 degrees then?

Being female and 5' 5", I'm not sure my issues with the headrest are the same as everyone else, but I really do hate them. I sit mostly straight and they give my upper shoulders and neck no support whatsoever when my head is "properly" hitting the headrest. My solution? I bought one of those travel pillows and put it around the base. It looks a little silly, but it makes things a great deal better and only cost $14 :)

That's actually a great tip that's worth trying! Thanks!

Then I went on Amazon and found a bunch of neck support pillows specifically for cars... hm... Someone always thinks of these things before me :)

Link?