Not Ranked
Seriously ....... headrests are on the car for Rego purposes only. Particularly with a period correct type of build like a Kirkham. A bit like the padded dash that we all have to put on our cars for Rego (is this still the case?). I registered mine with mx5 seats & a padded dash...
If you legitimately wanted headrests then you would get some nicer seats with a built in headrest.
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