OHH This looks promising, not sure if the makeup is comparable but I can see a production line advantage if the seat back is the same for sport and comfort, internally anyway:
Comfrot Seat Headrest Retrofit - 5 Series Forums

Also just read in another thread that the 07 e70 model does not have Active Headrests, can anyone confirm?

07's didn't have active..

GOOOOOD news, OK so all I have to do now is simply confirm the acuator and the width between the two headrest arm bases are the same and that the bottom of the arms where the actuator clams in are the same diameter.

My dealership is awesome so they told me they would keep an eye out for a deployed comfort headrest and let me do a compare on the parts. If this works, it could be cool. I will keep everyone posted and if anyone has anything to add or can confirm any findings thus far I would appreciate it.

If I can work this out I will most definately do a full DIY