Like many others, I can relate to this thread. It's the first thing I notice during a test drive attempting to back up the truck. I turned around to look, and immediately thought to myself that I can't see anything looking back.
I removed mine because I have high back Recaro booster seats for my kids, and stored mine in the closet.
However, I never noticed the fronts being uncomfortable but I'm only 5'11'. That being said, I also noticed that my dealer (or someone) adjusted my headrest a couple clicks higher which might explain this. Those having discomfort should try raising them up. You'll notice that raising them up will allow your head to go back more rather than feeling like your getting pushed forward.
Also, these uncomfortable head rest are properly called head restraints and all manufactures from Acuras to Volvos are getting complaints about them being a pain in the neck...pun intended. Manufactures seem to want that coveted IIHS crash safety rating. Since my back seat head restraints are already out, I might try that suggestion about swapping the fronts with the rear if they give that provide proper head restraints, and more viability when backing up.
Curious, anyone have photos comparison of the smaller 2009-2010 headrest vs. the larger 2011-2012's?