I know the max height to the window from the floor cannot be more than 44" but what if they had a window sear built there that decreased that height to say 28: would that fly?
Do you mean “window seat”? As long as it is rigid and permanently affixed, it should be acceptable to the AHJ. Although there is a height standard for a fixed platform placed for that reason, as long as a fixed seat is not too high and allows for easy step-up, I have no issue with it.
Q: Is the height over 44" without the seat in place? If so, I would note in my report the requirement so if the seat is removed, a “step” must be installed to meet the “code” requirement.