I think, with the headrest position, so far away from the head, it makes little difference
Indeed on the most recent cars the head restraints are rather thin and set far back. When I had new seats made for my '05 4/4 by Shaun at Allon-White, I took his advice and stuck to the (less "fashionable"?) traditional style which are close enough and thick enough to be effective protection. I would feel very vulnerable without head restraints, perhaps because I spend some of my time with spinally injured patients...
Also I would be surprised if Morgan were legally
able to supply cars with ineffective head restraints - though it is up to you whether you remove them of course!
Nigel
