For those who may have seen the recent post regarding a comment from a Delta Airlines employee named Reid, I have an update. Emergency exit rows in some planes do indeed have the same structure as a bulkhead seat. While taking Delta Flight 775 home from LaGuardia, my wife and I noticed that the exit rows in the rear section of the plane (a Boeing 767-300) do indeed have the bulkhead row type of wall in front of them.
Homework, Reid, homework before issuing the blanket authoritative statements.