Question

for maximum comfort and safety, ideally how should a driver angle their seat, where forward is toward the wheel and backward is away from it?
there is no recommended seat angle for driving
90 degrees exactly
a little backward, 100 or 110 degrees
a little forward, 75 or 80 degrees

Explanation:

Ergonomic studies suggest that a seat - back angle of around 100 - 110 degrees provides better support for the spine and reduces the risk of injury during sudden stops or collisions compared to a more upright (90 degrees) or forward - leaning (75 - 80 degrees) position.

Answer:

a little backward, 100 or 110 degrees