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Theories about
Underwater seats

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The Halliburton case was dislodged during the crash and got stuck under the seats, although these seats were removed from the plane altogether durin the crash.
The people were other undercover US Marshals who were there to escort Kate.
The people are members of the flight crew. Edward Mars had to check the case, but there may not have been time or space to put the case in the cargo hold, so it was simply placed under the two seats designated for flight attendants.
The Marshal and Kate were sitting behind these seats, so stowed the Halliburton case under them.

Underwater seats/Theories