Someone had asked this before and I looked at the parts diagrams to see if there was any commonality. The assembly that holds the headrests in wasn't the same, but that doesn't mean it won't fit. I think someone would just have to try it to see.
I guess I'll have to run over to the Acura dealer this weekend and check it out. I was considering swapping the headrests out, one's without holes going through them, in order to install two 6.5" LCD screens into them. I think this would be a very nice alternative to the ceiling mounted RES.
While we are on the subject of headrests, my wife and I recently spent the day in a Volvo Cross Country (demo vehicle) and the only thing that really impressed me was the curvature of the headrests. My head felt very comfortable in the rests. Strange but comforting nonetheless. And I've got a big 'ole head!