I've noticed that there's huge amount of space underneath the 2
front seats - I am not really comfortable riding that high....

I also noticed the Seat Rails are not flat but have this (side view)
__/---------\___ shape to it.........

Is there any way to build or obtain flat rails to lower the front 2 seats
down - It would make the riding position better and better view for the
rear passengers..........

 

But what about being able to see over dash/hood?

 

with a winshield that big 1" drop on the rails won't make that much difference
I've checked.........

Wouldn't universal rails (that come w/ aftermarket seats) do the trick?
since they are flat

 

please note there are sensors in the seat rails and a pressure sensor in the passenger seat (try pressing down on the pass seat bottom to make the seatbelt light flash when there is no passenger) anyway modification not properly done will have a negative affect on the airbag
system operation also it may throw a srs system code void the warr on the airbags and so on