You said it best when you wrote: ..."the difference in material elasticity is negligible due to the fact that the force of impact is so great". Exactly. Leather seats will not be any less safe than cloth seats when you are discussing the effects of a ~30mph collision. A ~30 mph collision in the manner you described will cause your head to hit the roof whether you've got cloth seats or leather. If there was a shred of evidence that the type of seating materials lessened the impact of collisions the National Transportation Safety Board and the Insurance Institute of America would have duly noted it by now. I'm not disputing the fact that a person will have slightly less friction between their butt and their seats when sitting on leather, only that it will have no bearing on safety in a 30mph impact. However, I would argue that the type of material being worn by the passenger would have more to do with how much a person might "slide around" in a seat, and this would vary each time a person enters a car. Case in point: On a hot day, a person in shorts with slightly sweaty legs contacting leather is going to have more friction with the seat than if they were sitting on absorbent cloth seats. Likewise, a person in a polyesther suit sitting on a leather seat is going to have less friction than if they were on cloth. How about a person wearing leather pants and sitting on a cloth seat? Cordoroy versus denim? A silk skirt versus dress slacks? The variables are almost unlimited, yet none would have any measurable effect on lessening the impact of the ~30mph collision you described.
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