Not much is known about the equipment in the hull of a Tiger(P), but we do have a photograph of the driver's seat. It's a completely standard German panzer seat, well documented from examples in Tigers, Panthers and more. We should expect this seat to be accurately represented in a model kit, even if other items are not.
But Amusing Hobby give us a seat that doesn't match the photograph. They put an unnecessary backboard on the seat.
Why would they do this? I suspect that they are copying the gunner's seat, which does have a backboard that suspends it in the turret. But the real driver's seat is on a floor and has no need for a backboard.
Amusing Hobby made another questionable decision when they copied this incorrect driver's seat over to the radio operator's position. Panzers normally had a different seat for the radio operator who needs to turn around to operate all his equipment.