There are moments when reversing and turning at the same time it is necessary to see directly out of the rear part of the rear quarter lights when passing between obstructions at an angle and it is this area that the head rests obscure. I also use the external rear mirrors, the reversing proximity sensors and the internal rear view mirror while monitoring the swing of the car and the position of the front wings as they clear the obstructions through the windscreen and front windows. I do it seamlessly. I reverse into my driveway at least two or three times a day and with more driving experience than the age of most of the contributors to this forum, I really do feel that if I say that the head rest dropping function is useful, I'm pretty sure that is because I've learned that for me it is.
Rant over.