2 Different Phase 3 seats -
The seat in the Tsunami 165 does not permit you to raise and lower the back much - if at all. It is a back band. I will say though it is extremely comfortable in my opinion, perhaps more comfortable than the Phase 3 seat used in the rec boats which has a much larger back that can be raised up and down quite a bit.
Rudder on Tsunami 165
The 165 comes with a rudder fully installed - at least mine did. Might depend on model year.