Usually roller coasters are designed in such a way to avoid negative G-forces and anything which would really strain the restraints at all. This is simply because to do so would make riding the attraction unpleasant. Instead riders are expected to be pushed against more suitable surfaces like the seat.
But another factor is that the restraints are typically vastly over-engineered. Often restraint belts are capable of holding 5000 pounds; the rider is going to break before the restraints!
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