I think if the 3rd row can be folded flat in the floor, it's a big advantage over not having one at all. My parents own an MDX, and the 3rd row is comfortable even for adults, as long as the trip isn't too long. It comes in handy on a regular basis, and is one of the main reasons they bought that particular vehicle.
But - If you have a midsized SUV where the 3rd row can't be put into the floor (which is generally the case if you have a live axle rear suspension), then the 3rd row will take up the whole back - just check out the pics of the new Lexus GX. So my conclusion is that 3rd rows are great on many SUV's, and not just the big ones as the previous post claims, but it's just not practical on the new 4Runner.
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