This is the solution if you want to keep your comfort seat headrests...
Yes, it only plays one source ... but I have three kids, and with a roof mounted player, the ones in the 3rd row can see the screen too (which they couldn't with headrest screens). I have this hard-wired so the sound comes through the aux-input. It also transmits IR, so the kids can use their headphones if we want to listen to music.