We used them for some years in a Volvo estate.
Children in general love them. The get endless fun watching other cars and drivers, making faces at them, waving etc. They like the feeling of being in a separate world, out of touch with the grown ups in the rest of the car.
They got the biggest thrill whenever I had to do a long reverse down a narrow lane.
But as soon as they get tall enough for their heads to touch the headlining, the charm goes, and they start complaining.
Watch out for the proportion of children who find facing backwards makes them sick.
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Rear Facing Seats 
Rear Facing Seats 