I don't think the second row seat should sway your decision of getting the third. When the third row is not in use and you slide the second row all the way back the roominess is the same. I would like more factual information about the seats actually being made different and plushness being compromised. I find that hard to belive. I also sat in both and I didnt feel them to be less plush.
as for resale. fredo said it, It will be an absoulute deal breaker wihtout it for some.
however I belive it will not be a deal breaker on the other end.

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M3