Studying this image, and the frame grab posted upthread showing Franz just about to exit the Roadster, has convinced me that the “double layer” pack theory is viable. This seat design is unusual in the degree to which it angles up the upper legs resulting in the feet naturally assuming a position about at the level of the seat occupants butt. I don’t know what that would feel like, but apparently Tesla is convinced that it is comfortable (it is a very different seat position from the original Roadster). What it does is allow the floor of the car to in effect be “thicker”. And the only reason I can envision as to why Tesla would design a seat that way would be to allow the battery pack height to be much greater than their current S/X/3 packs.
Good points
Not much space between your butt and the floor.