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I revise my first post as filing the legs down is probably more hassle than it worth. My 110 2nd row has the basic hinged/folding seats. I also have a dog guard fitted directly behind these seats. If I was to remove the back rests from the second row and leave the bases I would gain about 5 inches at least and still have support for the child seat backs via the dog guard and seat belts. Dog guard for 110 csw is about 80 squids.
Highbacks + Doguard.