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.
444hp/413tq - bone stock, all motor, Volkswagen.
My current project- 2003 GTi 24v VR6 210,000+ mile refresh