The idea of putting speakers in the headrest is appealing: Madza MX5s have them and replacements are available:
Headrest Speakers So I need a couple of "spare" headrests to work on, I think a trip to my local Landrover Specialist (all of 700 yards) is needed.
In an open car the HF units need to be at ear level, so where better? Also they would be invisible, even better. A sub bass down in the passenger footwell would comlete the job.