[Yetiman]

I have them in two of my cars (VW's) and have had them in another I had as well. The cars I have them in are used for autocrossing and track days.

They are pretty comfortable, and they make one with an electrically controlled release that allows you to lean foreward to adjust the radio etc like a standard seat belt.
I (luckily) haven't been in a accident with them, but they are very well made and have a proven track record.

Seems to me I paid more on the order of $90for them.

The ASM feature in the shoulder strap also keeps the driver and passenger away from each other in a crash lessening the chances their heads will hit each other.