I think that's a metal plate that holds the top of the car frame together. If I remember correctly, the seat back is just sort of pinched in between the rails on the seat sides, so the seat back doesn't provide any gauging strength. In fact, I think that's why a lot of PTC cars have a length of wire rope stretched across the back of the seat back...to hold the upper part of the seat together.
Anyway, the plate runs the full width of the car and holds the side rails together.
--Dave Althoff, Jr.