I had exactly the same impression regarding the front seat head rests after finally getting to see and sit in the car at a BMW event this past weekend in Anaheim. The only way I could get kind of comfortable and not have the sensation that my head was being pushed forward was to recline the seat back.
Otherwise I loved the car, and the B&W system was completely over the top. It blew away the B&W system in the X5.
But the fixed headrests......
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