Everything I've seen from Tesla (the model Y reveal, the pics they have on their webiste, and the spy photos) show the 3rd row being front facing. However, it seems rear facing has the most room and the service technicians I've talked to all think that they will definitely be rear facing. I am hoping for rear facing, removable seats, with 5 point safety harnesses (perfect for my kids for the next 3-5 years).