Never had a desire to rest my head in this contraption. Visibility is my main concern. Situational awareness is everything! I also use the hoops as handholds to get in and out of the car. The head rest would hinder that as you couldn't wrap your fingers around the bar. I installed the luggage rack with non standard removable clamps that would not work with the cushion. I also like the height of the regular hoops in relation to the car.
Other caveat is that when you are parked out in the weather the tonneau cover won't cover these at all.