I've found, that with the seats up, the sound quality improves drastically. Mainly due to cabin resonance. The bass becomes more upfront, that is, it's harder to localize. And if your front speakers go descently low, the bass will smear toward the front, giving the image that the subs are somehow up front, not booming from the rear.
BUT, having the seats up, will really deduct from volume. The seats are steel backed, and the cushioning is 5 inches or so thick.
heheh, seats are not a good noise filter. If you can't hear them distorting, but distorition is the number one cause of driver failure. (drivers as in speakers)