While it isn't the clearest response possible, it does mention the requirement of particular classes for "low back" seats.
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The photo in General Regulations section 20, page 40 is a great example of padded head protector with a low back seat. This would also apply to any class that has low back seats requiring a roll bar or roll cage.
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It appears that clearly addresses the question of a class such as Stock Eliminator having a specific seat requirement.
NHRA is never going to be the poster child for clarity. I figure that is why the guys in tech, when asked a question, or presented with a quandary, will almost always tell you to "get in writing from Glendora". Which is why I always tell people, if you have a disagreement with the rule book and/or tech inspector, get clarification from Glendora in writing and keep it with the car at all times.