This is not a Ford design problem.
The headrest design is safety inspired, supposedly reducing whiplash and related neck injury by 90%. I test drove the new 2008 Highlander and Acura RDX this weekend and both had the same uncomfortably angled-forward headrests. The Toyota salesman told me about the safety aspect, I think he said this will be mandated in all future vehicles by the federal government, which is why they incorporated it now.
In any case, I think the Edge is a great value similarly equipped to the Highlander. Also the seats in the Highlander suck, even in the leather-trimmed Limited. There's no lumbar support for the passengers and the driver electric lumbar adjustment is in the wrong spot for my back. Im not generally a Ford fan, but I went and sat in an Edge and the comfort difference is night and day.
I insist on Bluetooth and HomeLink, and my wife wants the power liftgate, so we will wait for the 2008. Anyone know when they will be available?