We have front-facing seats for our 6-y/o and 3-y/o in the 2nd row of our GX470. Space is just fine for the kids, and we can place a booster seat between the two when we need to haul one of our older nieces. However, the GX has less space and legroom in the 2nd row than our Outback. If you have a infant or toddler that you want to place in a rear-facing car seat, it's going to be pretty tight. It would probably be OK with a single rear-facing seat in the middle of the 2nd row but the driver/passenger seat would need to move forward some if you wanted to place one on either side of the second row. Also, only the passenger and middle seats in the 2nd row have actual anchors for car seats in my '07...the driver's side seat does not have anchors for some reason and I have to anchor one of the carseats with the seatbelt. All 3 seats in the 2nd row do have an anchor on the back of the seat, however.
One big benefit of the GX is that the kids can actually see out the windows. Our kids vastly prefer the GX to our other vehicles since they can look outside. I was a kid in the 80s and 90s with low-beltline vehicles and spent countless hours dazing out the windows in the car...sadly it's something kids miss in a modern 3-row crossover, but is something a GX can still provide.
