I found out thread on iRacing where someone from iRacing staff wrote a hint how to make seat positions better. It's trick with changing line in app.ini
from driverHeightAdj=0.000000 to any lower number but not lower then -0.02500. It's not the same as change driving position in the sim....
I have adjust mine to driverHeightAdj=-0.019000 and now it feels like you really seat in the car not on top of it...