Well if you consider being thrown into a forward motion from a front end collision, your body is thrown forward suddenly, on a horizontal plane. So then you consider the two options of mounting. In a more vertical plane mounted the same height as the drivers shoulders, or mounted at the floor. When mounted up top like that, there will be less downward pull when you go forward, versus floor mounting is going to pull down on the top of your shoulders and the seat. Basically it's the comparison of having your strapped to the body or to just the floor. Atleast thats how I see it.