First to answer the original question: divan end arm cabinets typically are analyzed with just their own inertial loading, occupant loads are carried separately through the restraint system (belts) and divan frame. Beyond 25.561, there are abuse loads listed in SAE ARP's (Aerospace Recommended Practices, not AS8049) for seating systems: for arm rests, I think it is 300 lbs. vertically and 150 lbs. sideways. They also have food tray loads you could also use. Now, if the divan is certified as a berth for take-off and landing, that is a different situation, it now has to take the forward occupant inertial load (the "diaphragm or padded end board"). As a practical matter, I have never seen a divan arm or end cabinet so designed. Full bulkheads, yes.
If 25.562 is part of your cert basis, then the end cabinet will have to be there for test - of the occupant interaction, not its strength (I have never seen a crash pulse accepted totally in lieu of 3 second static). But for the cabinet itself, to show 25.561 compliance you do not have to include the loads an occupant places on it, because in .561 the occupant and cabinet are separate masses. If your cabinet attaches to the divan frame, the the frame needs to be strong enough to take those loads too. So unless the seat belts attach to the cabinet - analyze them separately.
As to some of the, well, ignorance - side facing divans are quite common. And safe. 9g's is next to nothing, 16g's too in comparison to the 30-40g's in a frontal car crash and 60-some g's in a side collision. As a matter of fact automotive side impact dummies are specified for these tests. Unfortunately there is nothing convenient and completely codified yet for 25.562 like AC25.562-1B and AS8049, go to the various exemptions and Equivalent Level of Safety findings. Areas of interest are torso trauma index, occupant-to-occupant contact, and leg loads (though not femur loads; I never saw any that amounted to much). And there are no side facing TSO-C127a products yet, they are to TSO-C39b but have been dynamically tested. Belt geometry is critical, and looks "odd", the lap belt on the leading hip anchors behind the middle of the back.
Divan vendors will help you to a limited extent, but they do not know anything about your particular installation. And one last item, you still need to show compliance to 25.785 so any nearby items would need to be padded.