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a plexi case will not keep water out any more than any other case.
points of entry for wires and the back plate for the motherboard will still let water in.
if you can make it small enough to fit under a seat you can make it small enough to fit elsewhere.
I still firmly stand by my original statement: Mounting electonic equipment under the seats is NOT a good idea.
There is a reason that it's frowned upon by install shops and ALL major retail chains. There are too many risks involved and too many issues with mounting hardware under the seat.
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