I've been on a few airplanes where the last row of plane seats recline at least a little bit but then again I've been on some other airplanes where the last row of plane seats do not recline.
There's not much pitch or space between the back last row of plane seats so it makes them difficult for them to recline.
However most plane seats that are on the last row do not recline because of the space.
Even for the seats that do recline in other areas there's still not much space between the persons legs and the back of the seat so if you do recline the seat you make it very unpleasant and uncomfortable for the other passenger behind you if you recline the seat.
If nobody else is sitting behind you then you can recline the seat but please if someone is sitting behind you do not recline your seat.