The second row seats as shown (http://www.teslamotorsclub.com/attachment.php?attachmentid=92622&d=1441118598) do not appear to allow the back and bottom of the seat to move independently. Look at the leather - it is one continuous piece of leather. Contrast that to the first row seats, which have an obvious back and seat separate from each other. Also, look at the seat control. The front seat has the ability to tilt back and seat independently, whereas the second row seat control just allows the whole back/seat unit to tilt together - no independent controls for the back and the seat. And the configurator specifically says third row seat folds flat with no mention to second row. Based on all this, I really think THESE second row seats cannot fold flat at all.
Hopefully there is a bench seat option for the second row that can fold flat...
Hopefully there is a bench seat option for the second row that can fold flat...