They do adjust vertically... like every other car. They do not adjust in any other capacity because they are "active head restraints". In a rear collission, they move forward and up to help prevent neck injury. It is the first Honda to receive this feature, and it works.... This is perhaps why they do not have an adjustable lumbar support.
http://www.iihs.org/ratings/head_res...ead_honda.html
For 2008 there are new rear collission guidelines that will go into effect for automakers.