The specs on Honda's site only says for 2007 that a fold-down rear seatback with lock is standard (60/40 not specified). On all but the VP, it says a fold-down rear seat center armrest/trunk pass through is available. My '03 Accord Cpe also has the 60/40, but no pass-through. Unlike my '01 Acura CL (supposedly the chassis the accord is based on?) didn't fold down at all.. it *only* had the pass-through. Chalk it up to Honda quirkyness.. like only allowing EX-L V6 owners the Homelink option.
