I agree that the end result is likely a compromise dictated largely by safety needs (also by comfort and style, but less so). The integrated belts are desirable to maintain ease of access and possibly required due to the falcon wing doors. However, once you do that, the entire base and back of the seat need to be able to, by themselves, secure a 350 lb man in an accident, and engineering that is likely more a challenge than most were expecting, limiting the options.
Those V seats can serve as an ideal concept to aim for, but in practice, it looks like even those are more an ideal concept than an ideal implementation. Apparently they are not available in the US? And even if they were, look at how much vertical space they consume when folded. They are also a bit ugly. Plus the X seats leave space underneath for extra stuff, which is nice.
One stupid thing I have to give Tesla props for is where the seat belt comes out of the seat. Every time I see an integrated seat belt on some other car, the design around that point looks very bulbous and unfinished, like from a car out of 1980's. The Tesla seat, on the other hand, looks clean and stylish. Again, it's a stupid thing, but I keep noticing it.
I do wish Tesla would make removable head rests. If I buy an X, I'll probably go 6 seat config just to get the middle seat head rest out of the rear view mirror.