Remember, the point of a booster is to position the kid so that the seat belt lines up correctly - not to be it's own restraints system. If your kid isn't big enough for that to be appropriate, I'd leave them in a full 5-pt carseat a while longer.
So in the safety reviews I read years ago (when we bought boosters), the simple Graco booster (with back) at like $75 was rated just as safe as these fancy $200+ things.
But both of my kids are now out of boosters, so what do I know.
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