The most comfortable seat I’ve ever sat in was a Bently on display in Heathrow. It was only 180,000 pounds.

The next most comfortable seat was a Volvo I had for a while (S60-R AWD). Too small for me, but it sure was fun to rally aournd in, and very comfortable seats. I don’t think you could go wrong with any of the newer Volvos as far as having comfortable seats. http://www.volvocars.us/models/s60/