No one has spoken yet about the next gen REAR seats. They are yet to be seen and aren't in the 3 P85D test cars that have been reported here (Fremont, Palo Alto, San Diego). So perhaps they are late being delivered or have fit and finish issues. That would explain how the cars could be "completed" but are now delayed.
They have been seen. A few cars at the LA event had them. There are some pics of them on here somewhere. Currently on my phone which is a pain to search/link from or I would do so.