Ropedart - You may be right about the moonroof. The concept car was supposed to be part dorm room after all. Of course, it'll only work with the windows tinted.
The rear facing front seat was a feature on the concept vehicle. The front and back of the back rests were both padded and the whole thing pivoted on a joint mounted to the floor. This allowed the seat cushion to stay in place, while the seat back folded forward. Then the seat could be used in reverse. It did not make production. Note the difference between the Model X and the Element.