And here we go . . .
As you can see there's only one actual seat inside the vehicle.
I was actually surprised that it held two figures side by side. It certainly wouldn't hold two of the Cap figure that comes with it side by side, but that figure is both a bit taller and less poseable than the Joe figures I used for the pics.
You can fit a third figure kind of wedged in the back, but there's a sculpted engine and vents and such back there, so it's not really intended for a figure. The opening hatch is kind of cool, but, even more impractical than most hatches on toy tanks. There's simply no reason for it to be there, and anyone standing in it would be totally exposed. Now that I see it can hold two figures side by side I like it more, but if I do decide to get another I'm waiting for clearance. I do like the overall design of it, it's just not as playable as I'd like. And I just now noticed the running boards with footpegs on the sides. Guess that's what they meant by "Holds 3 Figures" just y'know, awkwardly positioned on the outside very much in the way of the vehicles weaponry.
I also found some of the line at Wal-Mart today, looks like Wal-Mart and TRU are getting different initial shipments. None of the stuff I've seen at Wal-Mart for single figures is anything that any of the TRUs have had yet.