I suppose VW figured that some people would want just two rows even if you could fold down the third row. So Volkswagen Group of America CEO Hinrich Woebcken told
Automotive News, "We decided the Atlas will get a slightly lower-positioned five-seater, with nice, coupe-ish styling, [but the] same dimensions."
Not sure about the coupe roofline, originally thought they would just remove the third row and call it a day.