The seats are probably exactly 178 degrees, but for all intent they are flat. They are a little uneven as you lay across the various sections of the seat. I thought a nice touch would be one of those thin high density poly mattress for outdoor camping on a hike would sure be a nice touch.... you would probably slide all over the place though. You can also adjust to essentially sleep in the older kind of "z" sitting position that Delta still has on it's 763's for those that like that. The biggest issue for me was length and I'm only 6'1", but I just laid down the footrest and dangled my feet over the end... if you were longer you'd have to assume a fetal curl on your side... but heh the seats are great and the BE cabin on the 380 is real quiet particular more so in the front of the plane.... the rear gets noticeably noiser.

As for headphones... if you have noise canceling bring your own (that may be seem to contradict my above statement about being quiet). Not sure what kind they were, but not high quaility... not ear buds, but over the head fixed type. Hope this helps. Flew abut 5 wks ago and will be on again in a few days.