Recline her seat a little to move the headrest back reference her head, or
tell her she had better get used to it as that is how it is supposed to be
to give her the protection she deserves. I personally drive with my head in
contact with the headrest and have no problems at all ('96 940 with 960
electric seats).

Cheers, Peter.

She doesn't find having her head resting on it is more comfortable? I like
having my head resting on the headRESTRAINT (In a Volvo, this is VERY much
more accurate... NHSTA shows what company with all top marks on every car
for rear collisions, because of proper restraints?... Volvo! - pretty much
every maker but Saab is either untested, poor, or marginal!) in our 93' 960
(no whips, but I am confident in this seat design as it looks idential to a
seat in a V70, but without the internal WHIPS mechanisms)..... In fact when
I drive my Golf I try to position the headrestraint as far up and as close
to my head as possible, to emulate the Volvo.

Seems to me like she's used to driving in lesser cars (American cars are
notoriously bad for having no upper body support, which causes whiplash)
where the seat only goes up to the shoulders and the headrest is more like a
neck rest (or breaker in a rear end crash).

In Ontario (possibly Canada) Volvo is lobbying for lower insurance for Volvo
drivers because of their outstanding design, which lowers whiplash claims by
Volvo drivers quite a bit - so get used to it, it's a great seat.

Active headrestraints, side impact and head airbags, and ESP stability
control (DSTC in a Volvo) - IMO if a new car doesn't have all this it
shouldn't be advertised as safe... I believe your V70 has it all tho (maybe
not the DSTC or "ESP" system) - these are the key safety systems that
actually have numbers to back up their scientifically proven benefits.