Something is going to change in 09 or 10... It will probably have to. I had been reading a little on the upcoming whiplash protection systems that have to be in US cars for front seats for 2008 models and rear seats by 2010 model years.
In general, fixed headrests have to be about 31 inches from the hip point. Moveable headrests have to be a minimum of about 29.5 inches from the hip point or be able to fold forward when not in use rendering the seat useless.
They'll have to come up with some sort of trick to stow the headrests in the third row seats. Looks like they are too short now and aren't going to fit too well in the fold flat position the way they are if folded under the cushion or extended to the lenght requirement.