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As I was perusing the section in the shop manual concerning removing the rear side trim panels, I noted that the term for the seat behind mine is "emergency seat". Unfortunately, I don't think my feet would reach the pedals from there, so not much good if the standard seat fails. (and just how would that happen?)
The rear seat bottom is just glued in--you can remove it and use it as an emergency floatation device. Come to think of it, that would have made a great scene in Risky Business