The seats are definitely bad. A few years back when I first tested an 05, it was removed from my list of potential vehicles primarily because of the horrific seats. Could be worse though, could have been the Tundra with armrest at different heights.
The problem was definitely the way it sits on the floor. I don't know what they are thinking. Anyways, by the time I was looking at 07s they definitely made them better, I think the seat is even a bit higher now. But still not good. I did buy one though. Still wish something could be done. But in the end, you can't. It's just not safe to change. I could build a seat bracket that would hold up just fine. But the whole thing, seat, person, airbag is all designed as a system. And by lifting it you risk serious injury in an accident. Until Toyota makes an aftermarket seat kit that is approved by them, one just simply should not even think of changing the seat. If it was yee old pickup, pre much thought to crashes, pre airbags and so forth. Sure why not, not a big deal. Just not today.
I have a 06 4wd taco. For the most part I really like the truck but I can't believe anyone from Toyotas design team actually sat in the Tacomas seats and drove for any distance. I can get semi comfortable as a passenger but as the driver any distance and my back is screamin. Anyone have recommendations for aftermarket seats? Not racing or offroad just nice hi quality comfortable seats for the front.