Front Seat Head Restraint problems of the 2016 Toyota Highlander

We special ordered the 2016 Toyota Highlander limited platinum model. We purchased the vehicle in a town approx 180 miles away. I was the driver back home. I am 6' 1" and wife is 5' 3". We ordered the adjustable memory seats which are good. The safety problem we have experienced is the headrests. For shorter people they are tilted forward in a awkward position. Other than and up and down position there is no way to properly adjust them. My wife has complained that she cannot be safely positioned or comfortable driving with the headrest in the tilted down and forward position. Adjusting the seats does not resolve the problem either. This just makes the viewing more difficult creating blind spots. We paid over $52,000 for this equipment vehicle and expected comfort and paid for the extra safety features. However my wife is the primary driver (90%) of the time. Her safety as well as others she may not be able to see is most important. I immediately contacted the dealer and expressed the details and safety concerns as well as requesting a workable solution. The service department said there was nothing they could do. The sales consultant we purchased the vehicle ffrom said he was aware of these headrest complaints. He recommended doing what other drivers have he told us to reverse the headrests? I removed and reversed them. This did not accomplish a safe resolution. Instead the headrests sit back much farther enough that when there would be a collision the driver or front passenger could sustain severe neck injuries or worse possible paralysis or death. I can just place my head back enough to touch the headrests but I am then looking up to the roof. I immediately began a safety complaint and case with Toyota, I was told they would contact me in 7 days. It's 23 days later. I researched the compliant and found there are many other dissatisfied owners ! unacceptable!.