Why do you keep your seat in upright position when an airplane takes off?

Title 14 of the Federal Code of Regulations, specifically 14CFR121, Subpart K, § 121.311(e) prohibits the airplane from taking off as long as each seat is not in the upright position. There is discussion in § 121.310 and Subpart T § 121.577, that the purpose of maintaining the seat in the upright position is to maintain mobility in order to allow passengers to reach the aisles in emergency situations.

This writer feels that given the fact that seatbacks recline only a few inches, this matter is a moot point.