Sorry, the picture related to a point I decided to delete about lateral location: I was going to talk about the built-in head restraint.
But since you mention it, no, adult racing seats do not have built-in harnesses. The seat has slots for the straps, and the straps of the harness locate direct to the chassis, floorpan or monocoque. The seat is bolted to the vehicle, but the forces of most accidents go to the structure of the vehicle. The seats in F1 cars, as an extreme example, are either completely loose or are at most velcro'd to the car: the driver is strapped in, and that strapping locates both the driver and the seat within the monocoque that takes the load. A saloon racing seat, as pictured, has to take the load of a rear or side impact (eg, if the car is struck from behind, the seat must not collapse) but that's not related to the harness and the load is spread all over the seat.
Child seats are unique in that impact energy travels through the seat, from the harness in the seat to the harness or isofix points it's attached to.
even material - seatbelt webbing is longer lasting
Seat belts elongate in an accident: that's what they're designed to do. The whole point of adult car safety systems is to lengthen the impact pulse: the car hits a something solid and decelerates almost instantly, and the crumple zones, seatbelts and airbags lengthen the deceleration of the driver so they take 50g (which is survivable) rather than 200g (which isn't, certainly not without a HANS device).
That's why isofix is so good: it's rigid. The child seat works by having a rigid shell with an energy absorbing liner and energy absorbing webbing; the problem of child seats hung off the seatbelts is that the requirement of a seatbelt (to stretch) are at odds with the requirements of locating another seat.
The obvious material for a child seat would be carbon fibre: light, immensely strong, durable, not wildly expensive these days. There have been prototypes:
www.carbonfibergear.com/carbon-fiber-childrens-car-seat-prototype-by-rory-craig/
but I don't think anything's made it to the market.