I fully accept that to refit the aircraft specifically to fit rear facing seat would be expensive. However, would the additonal costs of redisigned seats be significant if part of the original cabin design on a new aircraft?
I suspect that the direct cost may not be the problem, rather the fear that radical change will be spurned by reactionary passengers. On trains I nearly always go for the rearward facing seats but the majority of passengers seem to prefer facing the engine. But then again I'm often wrong.
If there's no profit,you'd have 100% safety as there would be no airlines and no pilots. As with all things you have to strike a balance.