I thought about doing this too, because of the way my lower legs sit, tight aftermarket race seats are about impossible for me to sit in for any length of time.
At my last track day, I consulted with the safety gear vendor and he recommended against it. If you put the straps in between the headrest posts they are too close together, and outside too far apart. You really want seats with pass throughs for the harnesses.
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NISSAN: 75 280Z / 86 300ZX GLL /87 Sentra SE / 03 350Z / 23 Z
Porsche: 93 968 / 23 Macan GTS / 93 968
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