Whoa! That's pretty drastic. I have some recollection that you can get them out by putting a pin/nail/small Allen key into a hole on each side at the top of the seat backrest but I was waiting to have a look on my own car before posting.
OK, forget the pin/nail idea. I dug around in my "personal library" and found two methods: 1) Remove the seat back trim to access the retaining clips and use a small screwdriver to release the retaining clips. 2) Cut two strips ~80mm by 15mm from a soft drink can and shape them to fit around the headrest supports. Lift the headrest up and slip the strips down between the ratchet notches and bump the headrest down, the idea being to put the strips from the can between the headrest support and the ratchet. Lift the headrest out.
heres the way i do it. 1. Push down on the upholstery near the head rest supports to release the upper head rest 2. push the spring clips away from the head rest supports to release the head rest 3. remove the head support from the seat back by pulling up have fun
This link may help: http://forums.justcommodores.com.au/vr-vs-holden-commodore-1993-1997/33567-bloody-vs-headrests.html I still like the hacksaw idea.
