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You could possibly get away with having two jump seats located on the outer walls facing each other, but I'm not sure these would be practical or safe in an accident.
^^^^ That land cruiser. How did it fair on the rear and frontal crash test... I personally would not want to be back there for it. That' a lot of lateral force on a head on collision.
Jerome told us that on of the reason for no trailer hitch on Model S, was the children seats in the back. Regultions and safety prohibited that.
X have 3.rows with regurlar seats, defirming sones in the front and back, with hitch in the calculation to give the passengers best protection in acsidents.
7 seats racing forward/backward is the safest, seats sideways is not legal on new cars in EU, because safety regulations.