Thanks for the info! Sure seems a reasonable and logical conclusion. The corner windows would likely provide a a view of the rear of the backrest. And the cover would have covered up an unsightly view of the "deluxe model". Appearance is everything!
Since my '47 is not deluxe, there's really no exposure to the backseat upright.
Great sleuthing! Thanks for the info. Today I'm a little bit smarter!!!