Having been around several TJs where the owner modified the tailgate to do that, I thought it was a cool idea until I spent the day with one. Too hard to get stuff out of the rear, you have to lean way over it to reach anything. I can see why Jeep converted away from that style tailgate to the side-opening tailgate many years ago. To me, that would be strictly a form over function mod. I need to get to stuff in the back of my TJ FAR more than I'd ever use it as a picnic table.