I received the following from Tesla in an email: "As for the seats, the third row does fold flat. The 2nd row of the Model X does not fold flat, rather tips forward, and slides toward the front row."
Hope that helps.
Just a note. If you inquire through email, Tesla used to confirm that the second row does not fold flat. The most recent response I've seen has them saying they do not know which is odd because we're only two weeks away.
:smile: