I will agree with our moderator that this is a safety issue. However, the front seats will recline much further than the 2nd row seats will. Why is that?
Let's sidestep the side airbags and a side impact for just a second.
If one were fully reclined in the front passenger seat and the driver (traveling at anything above about 35 MPH) were to hit a stationary object fairly head-on (car, bridge abutment, jersey barrier, etc), the lap and shoulder belts would also provide substantially less protection. In fact, the belts themselves may cause more severe injuries than if the passenger were in a more upright seating position.
Although we are all used to the convenience/comfort of a reclining seat, why allow any of the seats to recline more than the 2nd row seats do?