Its a sit up and beg seating position. Think kitchen chair, not lounger.
The point is, you are required to sit up straight: if you want a laid back, stretched out seating position you have got the wrong car. Once you have adapted to sitting up straight you may well find it very comfortable.
I am so used to driving like this that when I get into conventional low-build cars that demand me to stretch my legs out in front of me with my bum only inches off the floor, and for me to sit with the backrest reclined, I feel extremely discomforted. In fact I often refuse to go in these ordinary cars so pained do I become. The thing is, what was originally considered a sports car seating position ( before the war) gradually became adopted by ordinary passenger cars, leaving us all to practically have to lie down to travel in routine cars. Fiat and a few other makes are reacting to this miserable ergonomic paradigm and giving us cars suited to normal humans going about their daily business: I think we should applaud it.
However, Fiat does sometimes get it wrong; the Bravo has a seat/ pedal/ gearlever relationship which is imopossible for some body types to come to terms with - but then, the Bravo is still playing the sports car manque game.