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Rear facing seats are safest, since acceleration is not the biggest problem, rapid deceleration is.

http://www.airspacemag.com/need-to-know/are-aft-facing-airpl...

Not when your top speed is 25mph. You're far more likely to get rear-ended than suffer a head-on collision.

>And what would be the advantage of the seats facing a different way?

In a four seater, two seats forward and two seats back, for conversations. With only two seats, there is little benefit except for a head on collision.

>what would be the advantage of the seats facing a different way?

When you got into a head on collision, you would (perhaps) be spared the whiplash.