It's my understanding that they are designed that way to provide the extra protection to your neck/back/head. When you're hit from the rear, the weight of your back/neck/head will be assisted by the lower part of the headrest that you feel in your back on up to the top of the headrest.
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"America.... still builds rockets!"
Vette: 355 cid, 400 rwhp
'13 CTS-V Coupe: 6.2L LSA, 556HP
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