I think we do realize that. The message that
[headcase] was referring to (mine,
Not paying extra $20.000 for decent seats in a $100k car. - Page 6) says that the seats are too high for me, even in their lowest position of adjustment. It is very individual and looks like my body dimensions are outside of the normal range that manufacturers are optimizing for. I'm 6'2" and I find myself sitting unusually high, but the biggest problem is that the headrest bulge is at the level of my T1-T3 vertebrae, i.e. I feel it with my back.
For the reference, it's not only Tesla's seats that do that. One of my old cars, E37 BMW ///M roadster's seats were too small and too high, yet I drove it for 8 years (they didn't have a bulge, but the roof was even closer to my head than in MS and the top of the windshield was uncomfortably low compared to my eyes level). I also can't find a comfortable position in most of my friend's cars, and some of them are even much more uncomfortable than MS (Hondas/Acuras come to mind, but others are too). However, there are several seats that I feel very comfortable in (e.g. our X5 sport package seats, also new 5-series), and I'm interested in doing research of potentially purchasing them and placing them in MS.