Ok, standard disclaimer here - this is just a thought exercise and if it is unsafe or just plain stupid just tell me nicely.
I know that a dedicated, one-piece racing seat is the ideal choice for safety. More and more track day organizers are saying no more harnesses around the seat backs. They seem to be accepting of passing through a passthrough, such as with this RX7 seat:
Or the Swift GT seat:
The Miata, on the other hand has no opening in the seatback. Is it possible to modify the seat by opening a hole in the seatback for belts? Perhaps welding in a guide bar going across the seatback if there is nothing suitable already there? Basically, is it feasible to modify the Miata seatback to resemble that RX7 seatback so that shoulder harness could pass through?



