I don't understand most deletes, either ... at least as far as delete "kits" are concerned. Just removing the rear seat, altogether, and painting the exposed area to match is good enough, IMO, although the NHRA will expect you to bolt in some sheetmetal (aluminum, preferrably) to replace it so you can pass tech inspections.
I would remove the rear seat on my 'vert, but I can't figure out how to get the damned upper half off (the lower half, of course, just lifts right out). I dunno where the hell it bolts down at, or if you just have to muscle the thing off of some spring clips or something...