Nothing wrong with backward facing seats.
Well yes and no.
As far as safety in an accident, yes it is better.
But from a cost/operational perspective, there is a lot of things wrong with rear facing seats. We decided to install rearward facing seat in our 727s, not all of then, just the first two front rows and one row mid-cabin. This was to allow some of the guards on the aircraft to face the prisoners on takeoff and landing.
You cannot just turn the seat around, they must specially stressed for the aft facing position and they weigh quite a bit more than the normal forward facing seats.
Along with weight and cost, there is a physiological problem with aft facing seats, people that tend to suffer from airsickness tend to become airsick quicker and more often when riding on an aircraft facing backward. Why I've not a clue, but that was what we were told.
So what did we do, turned the normal seats on the two front rows and the mid-cabin row around anyway. Normal FAA regulations didn't apply to us. "Public Use Aircraft Operations".
Then about a year later, we got a new Director of Operations and he ordered the seats to be turned around the right way.