Here are the backward seats benefits for me:

1. They feel more private and protected as my head and arms are inside, not in the aisle. I can even change clothes more privately (I used to use the lav for that for the first couple of times, when I was young and inexperienced, lol, now I just strip down in my seat, lol.
2. Backward facing seats at the corners of the cabin mean the least possible exposure to corona during the flight.
3. Safer in case of a crash, and no need for three point seatbelt at take off and landing.