There are already seats designed to take impacts to help protect the driver and passengers.
Start reading about "active head restraints" and that should lead you to a bunch of additional great auto safety technology.
Lexus:
http://www.lexus.com/models/GS/safety/
Saab:
http://www.driveandstayalive.com/art...-restraint.htm
Volvo:
http://www.volvocars.com/us/top/abou...es/safety.aspx
There is a lot more to a car's safety than just the seat you are sitting in. You must also consider design and handling.
I did a lot of research in auto safety since the last car accident I was in because that accident gave me this head injury and the whiplash that caused bulging disks that I am still recovering from.
Curb weight also has a great deal to do with car safety.
(My last car was a compact car that weighed about 2200 lbs. which got great gas mileage! But it was totaled between two large SUV's while we were all at a dead stop when a fourth vehicle didn't stop. It had received the highest ratings available in its class for safety by the IIHS and the NHTSA. My new car is a midsize crossover SUV and weighs 4500 lbs., has active head restraints and 8 airbags and has also received the highest ratings in its class for safety from the IIHS and the NHTSA, but it had awful gas mileage.)
http://eetd.lbl.gov/ea/teepa/pdf/aps-ppt-wenzel.pdf
http://eetd.lbl.gov/ea/teepa/pdf/lbnl-3143e.pdf