I wonder if there were safety concerns about the rear-facing seats (not specifically due to facing rear) which stopped them being made like that. I'm sure they go all the way back to the Volvo 240, which was ages ago.
"Rockets are just another name for trouble. Either you just had trouble, you are having trouble, or you are going to have trouble." - Milt Rosen, Viking Program Director, White Sands Missile Test Range