Johnny is right the high backs will save you from whip lash in a crash. Jeep did put high backs in CJs during the later years as the Feds required them.
They are interchangable, X3 about the high back. I think all CJ7's had High Back seats. but why? unless youplan on putting new cushions and springs, the seats are most likely gonna be in rough shape since the newest CJ seat is 24 years old.
Yeah, the only reason i ask.... The seats in mine now are torn and not very nice to say the least.. and a friend of mine has some that came out of a CJ his dad had that was garage kept.. they look great... He's giving me a good deal in other words