I think all Tanaya 37 came with the cut out in the seat backs. Get 2 Tanaya owner together and the subject would come up as to what had you had done about the Tanaya water fall. Most had foam cut out to place into the holes that would seal the holes and were removable.
"They always seemed to pride themselves at their "protected" and "dry" cockpits." Compared to other boat I would say that is true, I always thought more the cockpits gave a secure feeling.