Noticed on a Cadillac Escalade commercial they have stereo speakers in the head rest. Sure would have been a nice idea on the SL series or any drop top…..

 

I know that some Mazda Miatas came with a pair of speakers in each head rest.

 

My wife Infinity Q70 has two tweeters on each side of the upper seat bellow the headrest, incredible idea from Infinity....

 

Yes and I had a brand new one in 1987. The audio worked great, even with the top down. The audio in most, better vehicles produced since the 1980’s is pretty good if not excellent. I was driving my 2018 Ford Transit Van yesterday, listening to music via the wireless Apple CarPlay, WISHING that the audio in my 2019 SL, that cost twice as much, sounded as good. Oh well.

 

Why not go for an aftermarket audio system upgrade in your SL? Being in California, I'd imagine it isn't hard to find a good installer who can also help advise you on what to do.

 

Because I absolutely cringe at the thought of someone pulling my interior apart. All those gorgeous, Exclusive Nappa Leather covered panels, etc. In addition, I have not found one shop that can tell me EXACTLY what is needed and/or EXACTLY how good it will sound and/or EXACTLY much it will cost. I’m supposed to let them tear into my car with a blank check. Once it’s all apart, I’ll be told “you also need a new Johnson Rod.” Can’t do it.

 

That makes sense. I don't share that concern to the extent that you do, but my issue was that everywhere I called simply refused to work on the car. I would install new speakers and tweeters myself now, but I'm just holding out for the R232 and won't be doing any more modifications to my R231.