I felt compelled to start this as a new post, given that the current posts on seating seem to be full of unhappy reservation holders. However, my wife and I both agree that we like the Sig configuration with the Next Gen seats, even though they don't fold. Our primary purpose in getting the Model X is for carrying people -- our son, his friends, our relatives and friends, etc. We plan to not only use it for taking our kid to school, but also for long trips, where the comfort of the seats for all passengers is a priority.
Now I do genuinely feel for those who reserved this vehicle for its cargo carrying capacity. I do agree that Tesla has poorly managed the communication with reservation holders since the prototype was initially demonstrated. However, some of us, perhaps even a less vocal majority, wanted the Model X primarily because of the ability to carry seven adult passengers. I think that was the main billing of this vehicle.
As a disclaimer, I should state that, first of all, I plan to keep my Ford F-350 ranch truck, so we will always have a way to transport large items when needed. Also, we don't ski, so there is no need for that capacity. Additionally, our dogs are more likely to ride on the comfy seats, rather than on a folded down flat area.
After digesting all the info on the seating options which is now available, we have agreed that the Next Gen seats are the way to go. It is not a decision we made lightly, as despite being Sig reservation holders, the price tag is still a lot of money for us.