As noted, the care would NOT start - no one in the drivers seat needed from the car wash to simply put the vehicle in neutral and push it out of the way. I've moved cars this way myself and never had to move the seat - not moving fast enough to do so. Just need to reach the brake, steering wheel, and gear shift. This is easily accomplished without ever even sitting in the drivers seat - reach in to put car in neutral, stand so that one foot is near the break and hand is on the steering wheel. With the other foot outside the car to push with, one person can easily push a small car to 10 or 20 feet on flat ground this way. And trying to start the car would not require moving the seat unless the car actually started. And tall is not necessarily the issue. If a person is overweight, they will need to have the seat further back to drive - even if they are not tall.
What I'm saying is that the report does not say one of the employees moved the seat, which as meticulous as Jeff County LE tried to be, had that been the case, I believe the report would have said so. As it is, no one but family seemed to really give any thought to the fact that the car seat was in a position where it could NOT have been had RB been the last one driving it.