I have one of those creaking seat backs. After searching and reading, I determined my problem was due to the active head restraint mechanism as others have also found. When I lean back on the seat, it partially moves the mechanism. By having my wife sit in the seat and lean back, I found the creak was coming from the metal pipes sliding up through the plastic bushings as indicated in the photo. The photo is looking up into the seat back. I put a lot of heavy silicone grease (spark plug boot lubricant) around the pipe, pushing the grease into the bushing. (and cut my finger in several places on the sharp metal) Then I pulled on the mechanism and pushed the headrest forward to slide the pipes up into the bushings and spread the grease. Hurray! So far the seat back is quiet. I'll let you know if the noise returns.
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