Um, so? I never said "The back seats will always be useful and comfortable for rear passengers." I said (in summary), "If they're like the 997 seats, they're useable, but not great." You said they're useless, which is wrong. Even with a tall driver, the passenger side rear seat can still carry a person, and a rear area that can hold items is still more useful than no rear area at all.
The back seats are horrible compared to a 5 series. They're fantastic compared to an MR-S. If you're looking for a practical four seater, this isn't the car. If you're looking for a fun 2-seater with some extra practicality thrown in (mediocre rear seats, real trunk space, etc.), it's the right direction.