I have also searched this forum there is 3 or 4 posts asking the same question withe no answers. I know they come off, I see just the headrests for sale.....
Ben, My 430 is unavailable at the moment, so I had to look at my M3. The M3 headrests have two chrome-plated rods emanating from the bottom of the headrest pad then disappearing into the top of the seat back. I can grab the head rest and move it up or down to the desired position for best support. As I push it upward, eventually it will stop at its maximum upward end of travel. Where each rod enters the seat back is a plastic escutcheon. As part of the outboard escutcheon is a button. If I push on the button and hold it in, I can move the headrest up until it leaves the seat back completely. I suspect the 430 headrest has a similar scheme. I will have my 430 back in a few weeks and I can look at it then if you cant find the disengagement button. Tom 07 F430 Coupé
Ben, If you are not successful in finding and actuating a release button or lever to release the headrest completely from the seat back, take a picture of the top of the seat back where the headrest support rods enter it. Tom 07 F430 Coupe