Jody Devere, I enjoyed your Forbes article about women and car manufacturers.I drive a 2014 Ford Fiesta and As a woman, I would like cars that have seats that go all the way back for resting. When I commute long distances, I like to pull over and rest. I feel safer when I have the option to stay comfortable in my car. I would purchase a car that has this feature.
Most cars have front seats that recline, and the second and third rows of utility vehicles also recline. Not many of them will lay completely flat, because they usually need to leave some room for passengers who might be seated behind the reclining seat.
As comfortable as it might be to lay back and rest in those comfy seats, please be aware that it can be dangerous to ride in a moving car with the seats reclined, as in certain types of accidents your body can slide under the seat belts in a motion called "submarining" and you could be seriously injured.
If you do pull to the side of the road to nap during long trips, please be sure you are safely out of the way of traffic and that your doors are locked.