This is pretty rare, so I'm wondering what has it.
List the specific cars, not brands.
And yes cars only. A reclining backseat in an SUV is not a big deal as they have open space behind them.
I know VW had them in the Phaeton. Extremely comfortable.
06 Phaeton 4-seater 6.0 W12 | 04 VW R32 | 03 Gti 24v VR6 | 12 Kia Soul 1.6 stick
Previously Owned: 96 Discovery/65 Corvair Monza/93 Corolla Wagon/89 LeSabre/96 Camry/99 Regal GS/95 Accord/98 CSVT/90 LS400/89 Supra N/A/91 Legacy Turbo/01 CVPI/92 Mark VII/87 S12 200SX/90 325i
Current: 2003 Acura TL-S