How the FUCK did they do this magic trick???

no its like 2 curtains or flaps
notice that she never sits in the chair - only rests on the front edge

Yeah, if you look at the top of the seat cushion before and after, you can see a change. The after looks like she's sitting on the edge of a toilet bowl. And the 2nd dude runs to keep the chair from tilting, showing how lightweight and hollowed out that chair really is.
 
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