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Richard -- RE shoulder belt, I have similar concerns and plans for my '31 coupe, but I am months away from actually doing anything about it, since a roll-down rear window and new upholstery projects are also in the works, and it is still snowing here.
I plan on rolling a 20-gauge curved plate of sheet metal that will fit between the side window and rear window and be TIG-welded to the body vertical ribs that form the edges of the window openings, and be hidden by the upholstery. Before welding the curved plate in place, I will have welded-on two mounting nuts, separated by a few inches, that the upper shoulder belt bracket (or swivel) will bolt into. The nuts will be flush with the inside of the curved plate. When the upholstery is back in place, the preferred nut can be located with an awl, and the shoulder belt bracket installed. Why two nuts? Just to give some choice to get a comfortable fit for the belt. One would probably suffice. I will do the same on the passenger side. Obviously, the upholstery has to be out of the way, and everything protected from flying sparks. I haven't looked at the possibility of using sheet metal screws or rivets instead of TIG welding, but that might be a possibility. It is also obvious that this will not be as strong as the lap belt floor mounts that use washers and big bolts through the frame, but I mainly hope just to avoid a face plant on the steering wheel.