Okay, here is my extremely long torso-ed 23 month old son. He weighs 23 pounds and is just over 31 inches tall. His torso, however, is almost 13 inches. He just had a growth spurt... I had hoped it would be in his legs, but nope, just more torso growth. *sigh*
I left the door open to show him we weren't going anywhere and he was not actually riding in his sister's seat.
If I lowered it to the bottommost level, he might actually physically fit in it, aside from the weight issue.
That doesn't mean it's safe, however! This is the FIRST thing he did after I buckled him up (and that took some effort to get him to sit still long enough to do even that). I couldn't get him to quit leaning and wiggling long enough to take many photos. He had so much freedom and range of movement...
One more for good measure:
And here's his usual ride, just because I like showing him off. He's much easier to buckle in this seat.