On my 2016 Elite (Canadian equivalent) I can do exactly that. The car came with two sets of wireless headphones for the rear entertainment, so I could listen to whatever I wanted in the front. Alternatively, there is a plug for headphones in the middle row, in case the wireless are out of batteries, I guess.
Yes, you can do this in the 2nd Generation.. That is exactly why there is headphones and headphones plugs in the rear.
Funny tip: In case you been wondering why there is 3 headphones out in the center console? Car only comes with 2 wireless headphones the other 3 outs are for you to buy physical cord headphones so the Middle seat, and 3rd Row seats can enjoy the movie in silence. Pretty Neat huh?
I still can't figure out is the rear entertainment. I want to play my cd or radio while my kids are watching movies in the back row with the headphone. But I still don't know how to control 2 separate devices at once and the manual doesn't explain.
Hopefully by now, someone can explain to me how. I forgot to ask when I took it to the dealer last time.
What I do on my 14 is to play the rear dvd first for rear passengers as usual, then press the "front audio" button (pictured) to play radio/CD for the front.
Then if I want to listen to the rear dvd with the rear passengers, I would just press the "rear audio" button.
I've never been too crazy about the wireless headphones with my 11 MDX Adv+Ent. They put too much pressure on my ears and causes them to start to hurt where they contact my ears before one movie is over. I also don't like hearing the stray road/cabin noise, conversations, and front source ELS sounds along with my movie. I'm just adding more noise on top of my audio and end up turning up the volume higher than I like. I end up going with wired over the ear headphones to help isolate the 2nd row passenger from all the extra noise. The added plus is I can use the same wired headphones with the iphone/ipad, use on the airplane, or take with them in the hotel/beach when traveling. I rather use ear buds compared to the Acura wireless headphones. I keep a couple 3.5mm audio extension cables if I need extra length for the headphones. No way the rear passengers will get bored once you add a smartphone/tablet with internet as an entertainment option.
Went with the wired Bose QC25 for iphone and QC35 USB rechargeable bluetooth wireless (QC35 also come with 3.5mm audio cable). The QC35 does a little better job compared to the QC25 at reducing cabin noises and you can listen at a normal volume compared to Acura wireless headphones. I even put on the QC35 (with noise cancelling on) not connected to an audio source just to keep things quiet when I take my nap when the wife is driving.
You can play the ELS normal levels with full sound AND have a normal adult conversation when the rear passengers are using the Bose NC headphones.