OK I'm taking a bit of time for a very short and very simplified engineering lesson (it's more a common sense lesson though...) because no matter if you want to do a legal install (following legal rules) or not, safety of the passenger should be the main concern here.
If you fix your L-Tracks directly on the floor, with metal screws for example but even with bolts and washers : you pull hard towards the top but also towards the front of the van (hard like in a accident..) on the L-Track -» Screws or bolts will mainly work in traction -» the floor sheet metal will shear very easily (it's the weak "link") -» flying seat -» not good.
Now, to compensate for that and improve the weak link, what's to be done is to reinforce the sheetmetal anchor points. You can't make the floor metal thicker (the original one), even if you spread big-macs all over it for a few weeks... So one easy thing to do it is to spread the load -» Thicker sheetmetal plate under the original thin floor (1/4 in thick is mostly used but it doesn't only depend of the thickness, it depends of the surface of that plate) -» So you take the factory floor in sandwich between your L-Track and this thicker plate. My plate for example is 3in wide, 6in longer that my L-Track (which is 24in long), 1/4in thick steel) -» Tighten the bolts (Grade 10 blots are a good extra precaution).. and install a seat...
Now you have an accident -» the seat is thrown forward, sideways and/or upwards -» the seat pulls the L-Track -» the L-Track pulls the thick plate -» large surface, it might bend the original floor a bit but won't shear -» no flying passenger.
How does the L-Track pull directly on the backing plate ? trough the bolts, which are used as they are designed for -» They hold together 2 SOLID parts, with the slim van floor material in between. This material, while being weak because it's slim, is solid material, it won't compress -» Bolts are good to transfer load in traction (when you pull them straight), which is what we have here.
Now, we take this last mounting pattern, but we add a thick (1/2in ?) piece of compressible material between the L-Track and the factory floor... "compressible material" can be plywood or even worse foam... anything that will leave a mark even with a small hit with a hammer.
An accident happens, the seat pulls the L-Track (not only upwards, remember, it will mainly pull to the front or to the side), the L-Track tries to pull the thick reinforcement plate BUT while doing that some of the "compressible material" actually compresses... the bolt don't work on pure traction anymore, you're adding bending, which is some kind of shear for a bolt (in the thread) -» The bolt is not working as intended anymore, and actually bolts and screws are not that good with bending... the bolts will break -» Flying passenger -» NO GOOD !
No compressible material in an bolted assembly for such a use, none, never !
This is of course very simplified but I hope you get the point... even with my far from perfect english (not my first language, obviously).
Have a great day.