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As Peter told, there would be some non-ignorable strength problems involved when you cut the wall behind the seat back out. That wall is one of the most important structural sections in the body and cutting it out will require some good replacement sections.
Manufacturers still have a fair amount of problems getting their CCs and wagons as strong as sedans with non-foldable rear seats. The first S**b 9000 CCs, for an example, were incredibly weak. This point was the big improvement of the 9000 CD (sedan) - the first Saab without foldable rear seat for years...
I agree that the feature would be nice in any 120/140/160/240/260/740/760/940/960, anyway..:-)
/Martin
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