I am completely in agreement with you about either a single seater or tandem seating vehicle. Frontal area is frontal area and really cannot be finessed like Cd. Obviously this is why high performance aircraft prefer tandem seating.
Do yourself a favor: call it a motorcycle. Much less regulatory hassle. 3 wheelers are almost universally considered motorcycles.
From an aero standpoint the “tadpole” wheel arrangement (2 front, 1 rear) is better as it lets your work to a very narrow wake area.
Here’s an idea I thought would work well with the tadpole arrangement.
Tilting Motor Works - High-performance trike kit for your Harley®
OK, this was developed for a motorcycle which presents an awful frontal area, but if you lengthen out the vehicle and have the driver sit low – behind the front wheels – you greatly reduce frontal area. Now this idea supposes the rider’s weight high above the roll axis and can be leaned with minimal effort. If you lower the riding position you lose all that moment needed to tilt the vehicle. You might need a hydraulic or electrical assist.
As for fairing it in you wind up with something like this.
Decopod Tri-Pod - an art deco aluminum bodied scooter from Randy Grubb
This thing is built on a Piaggio scooter with a narrow tadpole arrangement. Again it is clearly a motorcycle and too tall but again, it can be lowered. Notice he gets pretty good plan view shaping and with a canopy and a little more length to work with you could wind up with a very low-drag shape.
Grubb did not fair in the bottom but there’s no reason you couldn’t. Grubb is an artist, not an aerodynamicist.
Still with just a 150cc scooter engine/drivetrain his vehicle is low enough drag he can go fast enough survive on LA freeways. with a 600-900 cc engine it would be stupid fast.
As for mechanicals I always thought a Honda Gold Wing would be a good start. Very reliable and even has a reverse. Build you passenger compartment in front of the bike and apply a bulkhead to accommodate the tilting front end.
Seating position depends on how tough you are. Reclining is good for racers but after an hour your butt has had it. The bolt upright position common to pickup trucks is very comfortable even with relatively firm springs. I can drive my Ford all day long and still walk afterward. The trade-off is frontal area. Make your own value judgment.