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!!!
I recently removed the seats from my '51 standard cab pickup, and there was no evidence of a seat back cover. This was a no-option pickup originally purchased by a government agency and shows no evidence of ever being modified, except for some warning light add-ons to the top of the cab and replaced taillights. So that would help confirm the fact that the seat back cover was an option for deluxe cabs.