I'm of the opinion that they should start testing all seating positions. You want to call it a row of seats, you'll be judged on the safety.

I say this because I've been in cars where I, a 5'8" tall man, have had my head firmly against the rear window! Yeah, that's safe!

I've also seem junkboxes like Explorers with a 1 inch rear "headrest" for those passengers that are 4' tall. Can you say whiplash?

Of course, the insurance institute knows that under normal conditions, there is only one person in your 7000lb SUV, so they only test the front seats. But the government should test all of the seats.