In addition to the front-of-seat location being easier for the driver to reach, it's also easier to find and use for any rescuers that may be there to assist. Open the door and boom, it's right there and easy to see and remove for use. Not so if the extinguisher is not in plain sight.At least I have it. Probably best used in a ton of other situations than me stuck in the seat and burning. I have a stock roll cage too so I may have other issues too. I'll prepare for these things as money, time & need come up.
I used to just think it was a great location for me. I later came to realize it's in a great easily found location for potential rescuers too.