No you're right....the seat bottom does stand up straight when you do that, and the rear seat back then lays flat.
But....the seat bottom takes up a lot of space, and you have to push the front seats forward somewhat.
With my mod you gain extra space for carrying stuff, and the front seats can go all the way back. It works nice...
I'll keep my guns, my freedom, and my money.....you can keep the "change".