The safest seat adjustment will be at least 10 inches away from the steering wheel

At 10 inches, you are far enough from the airbag that the airbag wouldn't crush you on impact if it came out.

In the picture on the left I am in a Toyota Echo.

Notice I have a 12 inch ruler between me and the steering wheel, so I know I'm sitting far enough away from the airbag.

Also notice the top of my head is just about level with the top of the headrest. This is the best seat position for the headrest.

This will keep my neck from moving back in the event of a collision.
If the top of the headrest is near my neck, that would be too low, allowing my head and neck to jerk back in a collision, possibly causing whiplash.

In the picture on the right I'm sitting in a Dodge Caravan

you can see in my seat adjustment I'm sitting still at least 10 inches from the steering wheel.

My head is also about level with the top of the headrest, however, look at all the space there is between my head and the headrest.
That is a poor design for safety because there is plenty of room for my head to jerk backward during a crash causing neck injury.

Also notice my hands are low on the wheel, keeping them away from the airbag in a crash.

Return from seat adjustment to In the car