I've had 30 plus track day, hillclimb, race cars that I have worked on and not one had a problem with the rear seat belt angle using the lower seat belt mounting points. Some of them were much smaller than a Polo, so I'd be very surprised if it's any different.
The reason for the angle limitation is to avoid vertebra compression. They don't want the seat belt compressing your spine when you get thrown forward in an accident. Before that reg we used to see cars with the seat belt shoulder straps mounted straight down to the floor directly behind the seat. That's where the minimum 45 degrees comes from. I've never actually seen anyone measure it, we just look and if it's at a "reasonable" angle then we move on.
If your shoulders are higher than the seat back (or level with it) where the shoulder straps go, then the seat itself should be fine.
OEM seats/recliners are OK in forward accidents (the seat belt does its job), but in any decent rearwards or angular accident they break surprisingly easily. My son went LHS rear into the wall at Eastern Creek turn 1 (around 160 kph) and the hit destroyed the OEM Recaro in the Evo.
Cheers
Gary
Golf Mk7.5 R, Volvo S60 Polestar, Skyline R32GTST
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