Instead of purchasing and installing the "backrests" I've been talking along a "Crazy Creek Long Back Chair." It folds flat, can be easily secured to the boat with its velco straps or by other means, is made of closed cell foam that won't waterlog, and it floats.
The most important thing is that it's comfortable (I'm 6'3" and it still gives pretty good back support) and using it is almost like having a lounger (tilt back so you can rock on you tukus and it will also dampen some of the wave motion/chop).
When the wind gets kicking you can just fold it up out of the way and when you get tired or just feeling like cruising easy you just unstrap the chair and relax (time to use those cup holders on the non-club wave tramp).
Take a look at:
http://www.rei.com/online/store/Pro..._category_rn=4500551&vcat=REI_SEARCH