What George says. ^^^^
It's merely observed rather than scientific, but I used to fly the Colt so had considerable interest in AAIB reports on the PA22 and it was amazing how well they did protect the occupants in the seemingly most horrendous plummets. I'd guess it's a combination of progressive deformation of the structure and a cruise speed measured with a sundial?
But I was guilty of lack of clarity, the 'better' related to
your average 30 year old Cessna or Piper
Great news that the seats will survive a 26G impact. The beneficiaries of the occupants' wills can probably get something for them on e-bay.