On the Gen 3/4 the process is a lot easier than what was shown in the pictures to modify the existing seat track to lower just the rear of the seat. It still requires you to grind away some welds, and one seat can be done in about 20 minutes. Best of all - total cost is $0.00. If you look at the rear mount on a Gen 3/4, there is a 1/4" spacer welded between the seat track and the mounting bracket - that also has 2 bolts holding it together. Using a cutting blade on a 4" grinder, I cut the welds, removed the spacer, and then turned the mounting bracket upside down. Put the bolts back in place - and voila - just the rear of the seat lowered.
Also, on my Gen 4 that has the airbag module located below the drivers, for lack of a better description, I "sandwiched down" the original airbag module bracket to solve the clearance issue. I think I have some pics around somewhere that I'll try to find.
I'm 6'2" and without lowering the seat, my sight line is right at the windshield frame. After my lowering - it is perfect and the seat can still be moved forward when I let my son drive the Vipe.
I'd just settle for a way to lower only the rear of the seat...I saw the thread in the illustrated upgrades section, but I'm not a huge fan of cutting/welding. Oh well...maybe I'll spring for a 1" lowering kit, and deal with the possibility that it won't slide back and forth as smoothly as the stock track.