That is a pretty good idea. Could probably fit some 1” tweeters in the headrests or maybe a 2” - 3” speaker. My headrests measured around 10” wide at the base and about 5.5” high, 2.5”-3” deep. A lot of the newer cars have a tweeter and small speaker mounted in the door and the sub woofers placed under the seats. The higher frequencies are more directional and placed closer to the ears.
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