I sympathize. I can't drive in a reclined position and my height plants the back of my head right into the top of the head restraint, forcing it forward into a truly uncomfortable position. It's fatiguing over time and distance. I've turned them around in both my cars, and I'm happier for it. The distance from the back of my noggin to the restraint is still minimal, so whiplash really isn't a concern.
To K Man's point, it is, in fact a restraint, not a rest. If it is being used as a rest, then that head isnt moving and being alert, nor is it taking in information while driving as it should be. If the head can't be held up any more, it's time to stop and and rest until it can be. As a restraint, it supports said melon in a for/aft collision.
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