We refer to a<u> seat </u>when we talk about a <em>piece of furniture to sit like</em> <u>a chair,</u> in this case we refer to the<em> airplane armchair or ejection</em> seat that<u> protects aircraft pilots in case of accidents.</u>
With gustar and verbs like it, the subject of the sentence is the thing being liked, while the thing doing the liking is expressed via an indirect object.
