The American Academy of Pediatrics (AAP) and the National Highway Traffic Safety Administration (NHTSA) say to keep children in each car seat stage for as long as possible, until it has genuinely been outgrown by weight or by height. In fact, the National Highway Traffic Safety Administration (NHTSA) says on their website to keep 4-7 year olds in a car seat with a harness for as long as possible as shown here: http://www.safercar.gov/parents/RightSeat.htm
And like Star said, do not use his current car seat if his shoulders are over the top most harness slots. When a child is forward facing, it is extremely important that the harness straps are coming from at or slightly above his shoulders. This may seem insignificant, but if the harness straps were coming below, the forces of the crash would transfer to the child's spine. Here is a crash test showing this: http://www.youtube.com/watch?v=J2hyfCs-Atw
The recommendations want children to ride in a car seat with a harness for as long as possible (which you did follow the recommendation), however the AAP and NHTSA do not have any data showing that children over 4 years old are safer in a properly used harnessed child seat than in a properly used booster seat.
Sweden has the lowest fatalities for children in car crashes. In fact, in a period of 5 years, only 5 children have died in crashes. Compared to the United States, 5 children die every single day. In Sweden, children ride rear facing until they are 4 years old. Then after they turn 4 years old, they ride in proper fitting boosters. The Swedes believe that a harnessed car seat puts more forces on the child's neck than a booster seat. They believe this because, during a crash, the harness holds the child's shoulders back while the neck flys forward. This puts a lot of force on the neck. In a 3 point seat belt (lap/shoulder), the body is able to move more with the neck.
A lot of times- harnessed car seats are often compared to a race driver's harness The problem with this comparison is that race car drivers have a HANS device. This prevents the head from being thrown forward during a crash. A race car driver some years ago broke his neck from not wearing a HANS device.
For a healthy child who is over the age of 4 and who sits properly in a booster, there is no data saying which is safer. What I'm trying to say that if your son has any health condition pertaining to the development of his bones. If your son has a health condition pertaining to his bones, he would be better off in a harnessed car seat.
If your child is an average and healthy 6 year old, a properly used belt positioning booster seat is absolutely fine and is *very* safe. The key word in that sentence is properly used- if your 6 year old is a wiggle worm, he would be better off in a harnessed car seat.
The Britax Frontier 85 has the tallest height limits with the harness on the market. It has approximately 20 inch top harness strap slots and an 85 lb weight limit with the harness. Measure your 6 year old's torso- torso height growth is about 1 inch per year. If your 6 year old has an 17 inch torso, the Frontier may last him for another 2-3 years. It also converts to the tallest high-back booster seat on the market.
A booster seat's job is to correct seat belt fit- by positioning the lap/shoulder seat belt correctly on the child. Having the lap belt on a child's tummy is extremely dangerous as during a crash, it would sink in, injuring the child's internal organs and spinal cord. The problem is that not all booster seats are doing their job, which is correcting seat belt fit.
The Insurance Institute for Highway Safety (IIHS) rates how well booster seats are positioning seat belts in a variety of vehicles for the average 6 year old child. Here is more about that: http://www.youtube.com/watch?v=HnxiKz0kjPY
And here are the IIHS's results: http://www.iihs.org/research/topics/boosters/default.html
Seats that are "best bets" are most likely going to position the adult seat belt properly. The Graco Turbobooster does a great job of positioning the adult seat belt- it typically costs around $50 at Target. The Graco Turbobooster with Safety Surround costs more- about $80.
You must *always* check the seat belt fit on your particular child in every single vehicle that they ride in. In one vehicle, the lap belt may be properly positioned on the child's hips and in another vehicle, the lap belt may be on the child's tummy, which is extremely dangerous.
Many states require children to ride in a booster seat until they are 8 years old. The truth is that most 8 year olds are not ready to use an adult seat belt alone.
Here is more about when a child is ready to use an adult seat belt alone:
http://www.boosttil8.org/
The video above describes the 5 step test, which is shown here: http://carseatblog.com/3966/the-5-step-test/