L.,
All carseats sold in the US are subject to MINIMUM standards so they are all considered "safe". In my opinion, however, there is a difference between minimally acceptable and safe; just like there's a difference between going out to play in the snow wearing thermal underwear and a sweatsuit vs wearing a hat, scarf, boots, and jacket/pants designed for snowplay. Both will get the job done, but one is definately preferable.
We have used a Britax boulevard for our daughter since day one. At 14 months, we've just removed the infant insert. She is approx. 29 inches and 20 lbs and still rear facing. She will remain rearfacing as long as possible - in the boulevard - that's 33 lbs!!! Having looked at the crash test videos, keeping her rear facing as long as possible is our goal - it is statistically safer than forward facing.
We are on our second boulevard. Our first was involved in 2 minor accidents (scratches to the car only) and then we took a tire head on while traveling on a highway and the car was undriveable. We replaced with the exact same seat! DD slept through 2 of the 3 incidents and was awake at the time of the third.
I could not be happier with this seat. To us, it was worth the investment. She'll be in this seat till she's 65 lbs so by the time we are ready to move her to a booster, we'll most likely be using this seat for our next infant.
I decided on this seat because of the true side impact ptorection and the depth of the seat but what has become the best feature to me is the shoulder harness adjustment. The Britax Boulevard harnesses adjust on a sliding scale by turning a knob so the harness can be adjusted to fit her exactly. No putting it through whatever slot is closest and hoping for the best fit. Further, using this knob to adjust the harness allows me to change the harness position WITHOUT uninstalling the carseat.
I cannot speak highly enough about the Britax line and really believe they are worth the cost. If they are truly out of your price range right now, I would find an inespensive seat that you can live with and save. There will be another britax sale in the spring (around March - I believe); so that gives you 3-4 months to save for the seat you really want.
S.