Well that's what Peter Hart seems to believe.

I'd love to tell you more, but unfortunately Windsurf mag (UK) is trying to sell you the information (September issue) so you'll have to get it at your local newsagent or Download it here
http://www.zinio.com/issue?is=223788625&ns=zuk

Harty gives a great run down of waist versus seat harness, particularly aimed at first time harness users or those who are confused as to which harness they should use.

In a nutshell:
-waist: for waves, manoeuvres etc, cool, may ride up.
-seat: for speedsters, slalomers, olympians and course racers etc, not cool, more efficient therefore faster, for big sails, can't get to hook under your overhang.

the right harness is the comfortable harness.

Oceangirl will be all over this one

waist harnesses dont kill people, people kill people

Grinch, you might be trying to "sit" in your waist harness because you're used to the seat. If you decide to give the waisty another crack, try standing more upright and leaning back into it instead.

it's subtle: have a look at this
www.seabreeze.com.au/gallery/gallery.asp?imageid=5883

I know a few guys who'd give you half of theirs for free.. That'd be close to 32" for a couple of them too!