yeah typical fitting factor is 1.15. In this case, per 25.785 (f)(3) 1.33 applies.
It's just not clear if the particular 4g side load case already includes this factor or it needs to be added on top. Typical 25.561 side load is 3g. Hence, for seats, using 4g = 3g x 1.33.
Thanks,
Andres