I assume you mean in a drag racing situation. Depends on how many G's you pull on take off. Not real firmiliar with calculating that, but I would say once you get to the 1.5 60ft or faster range you may need to look in to it. I ran 1.7's all day long with my old transam and it didn't seem to need it at the time. I made a nitrous pass with a 1.63 60ft and it forced me into the seat pretty hard but didn't break anything. That's with a reclining back seat though. A solid back racing seat could probably handle alot more.
just looked and could not find any E.T. requirement for reclining seats. I would assume once you require a cage (not a roll bar)you would need a fixed seat.
There is no time persay. At Englishtown (aka) Racewaypark once a week Wednesday is test n tune night. If you run under 12.00 your taken to tech to check for a 10 point. If you dont have one your done till ya get one. On a bike, under 10 u need a suit. These are universal up here in the northeast. The fixed back is up to your racing governing body. I do know that outlaw 10.5 does not require a fixed back. And Outlaw 10.5 is a 6.5 to 7 sec 1/4 mile car.
I don't know of an et that you need a fixed back seat, however once you are 8.49 or quicker you must have the back of the seat fastened to the main hoop cross bar. This is covered in the SFI chassis specs.
So you could probably still use a reclining back seat, but as soon as you fasten it to the cross bar, the function would cease to work.