We have a standing commitment from our dealer to completely remove the left and right rear seat head rests. On our E53 they came out easily. And we would put them back in on the rare occasion that we had rear seat passengers. On the E70 they seem to be locked into the seats.

OTOH the middle head rest on an E70 can be easily 'removed' by simply folding down the center arm rest. We run that way 99% of the time. Besides it gives us a place to store spare water bottles, etc..

FWIW we prefer to not have rear head rests blocking the rear view unless we have rear seat passengers. But more importantly they almost compltely block the rear foot well when the rear seats are folded down. This is where we stored snacks and drinks on road trips on our E53.

BMW should really look at the Mercedes Benz ML320 rear seat head rest design. They almost disappear when lowered

Funf Dreisig