There is no doubt that rearward facing seats offer safety benefits over forward facing, however with the crash loads being taken by the backrest and thus through the rear feet (although they would be facing forward) the mass of the seat would increase significantly, thus hugely damaging payload for the aircraft. Furthermore the cost of the seat would increase significantly. FYI an average price of a triple seat, no IFE and cloth covers is around £2700 each.
I recently enjoyed a BA flight to Hog Kong and sat in a window seat in J class. This seat faces aft and I must say I found it strange to sit with my back to the engine, and, even in level flight feel like I'm being tipped out of my seat. The climb was something else entirely. I don't believe that the travelling public would take to aft facing accomodation one bit....It'd cost more to travel and ultimately be less comfortable.
[ 24 July 2001: Message edited by: Plane Speaker ]