I too have the holes, but no headrests. Too make matters worse, this never even bothered me until I read this post and walked outside and checked!
But one of the reasons I like the TD's is you can lay down the back seats and headrests would just get in the way...which is I bet what happened to them in first place. They were a pain to remove the first time and just never made it back in the car.
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Mark
1983 300TD Wagon
Even a broken watch is right twice a day
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