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Windows down is actually not safe.... there is a reason that race cars have nets. If you roll the car your natural reaction is to reach out to stop your fall... there have been cases where people have reached out of the open window and then had their arm crushed by the car.
Oh, and on topic nothing is as good as a seat... and the good news is in our cars with the top down it isn't that bad to swap the seats in and out with the stock ones as needed.
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