I noticed this same thing last week, and was even going to post on it here when I saw this. I ended up in the middle section of row 26 on a 747 (the last row of lower deck business class). I usually prefer windows, so it was my first time sitting in this seat. But it went nearly flat! It was definitely noticeable and if the leg rest would come up all the way, it would have been just as good as a flat bed. Very nice.