Honestly as a father of 3 kids I really dislike the X. I can see where the OP is coming from with the question because in my eyes the X doesn't really provide much more utility than an S. The back seats are very cramped. I wouldn't feel comfortable putting my parents back there. We have driven both large SUV's like a Tahoe or Suburban and a Odyssey. For those cars an adult easily fits in the 3rd row. On the X the hard backs on the middle row make the 3rd row pretty uncomfortable in my eyes. Add on the fact that the middle seats when you have the 3rd row don't lay flat for the times you need to strategically put your kids and large items in the car at the same time. My wife and I went in with an open mind for the X to replace our Honda Odyssey and it really isn't an option for us either.
For the S it might make sense because when we needed to we could put kids back there no different than having the 3rd row for the S. And if the 3 had that it would be at a much better price point so that would be an option I would definitely get. I understand why it cannot have the 3rd row jump seats but the X is too costly and too much of a compromise but if you had the same compromise in a 35k car I could imagine that parents might prefer that.