XC90 AWD V8-4.4L VIN 85 B8444S (2005)
Press the catches through the upholstery in and downward - lift the head restraint upwards while the catches are pressed in.
The effort to depress the catches will need to be greater than on the non-RSE head restraint.
If the head restraint will not release; the catch release tabs may have been broken during the RSE installation.
In this case it will be necessary to reach up into the upholstery and use you finger to depress the catch arm and release the head restraint.
photograph shows the upholstery removed for clarity.
It is likely the release catch was broken
during the RSE installation and should be
See "Head Restraint Install" step 1."