As the photos show you can adjust the rear seats to be in a more upright position.
Now the question is ; is it for comfort for the passenger or to make a little extra space when loading up?
Could be to add a few extra litres (stupid measurement of load space unless you are carrying water IMHO) of luggage space to pip the competition maybe ??
After ~3 years, it took this thread for me to notice the wife's GLC also has these thingy majig's.
Not that they make much difference, but every inch (or litre) counts I guess.