100% correct. Mazda is *partially* owned by Ford. It's more of a colaborative thing. Not unlike when GM owned part of Subaru (Saab 9-2X=Subaru WRX) for a year or so. They share technologies, but one is not in control of the other. This is a bit different than, say, Volvo's relationship to Ford or Saab's relationship to GM. They are both 100% owned by their parent company. For example...
At one end of the spectrum, the Miata and RX-8 are both 100% Mazda, with nothing borrowed from Ford parts bins. If you're a died-in-the-wool Mazda fanboy, these are the only two Mazda's that are
purely Mazda.
The Mazda 6 is mostly it's own thing, but shares some parts with other Ford sedans. I believe I've read somewhere that the Fusion & MKZ share some parts with the 6. Not to worry about a Mazda Taurus...The Ford 500 is being renamed back to the Ford Taurus for 2008+, and that car is not based on the 6 at all, but basically from the previous generation Volvo S80.
The CX-7/CX-9 shares a similar chassis with the Ford Edge and Lincoln MKX, but AFAIK, they're not made in the same plant, nor do they share drivetrains (CX7=2.3L turbo 4 vs/ 3.0L V6 in the Edge)
The Mazda 3 shares parts of the chassis and some of the components with the European Ford Focus and also the Volvo S40, but that's really about it. Drivetrains are different. The brakes on the MazdaSpeed3, for instance, are the same brakes used on the Volvo S40.
And at the other end of the spectrum, the Mazda Tribute is essentially mechanically identical to the Ford Escape. Ok, so there might be a few tiny tweaks to the suspension or shift logic of one vs. the other. They're made on the same assembly line by the same workers. Same engines, transmissions, etc. The only differences are cosmetic & option packages (if that).
And back to the original topic...
As far as comfortable seats goes, I own an '05 Volvo S40 2.4i and an '06 Saab 9-3 Aero. I'd have to say they're tied for the most comfortable seats I've ever sat in. That includes a few MB, BMW, and Lexi. No problem at all in doing fillup-to-fillup driving trips. The miles just fly by.
I'm not sure if a used S40 2.4i would fall in your price range, but it would definitely be a comfy car that's
great for gas mileage, 32+mpg on the highway.
You could look into a used Mini Cooper. I've test-driven both the regular and S a few times, and they're quite roomy in the front seats for being such a small car. I'm 6" even and a big guy, and could barely reach the pedals with the seat all the way back, which is a rare surprise. Way fun to drive (the S) and great gas mileage too.
Quote:
Bit more accurate that certain Fords are made by Mazda.
Next time I see a Ford Miata will be the first... 
Or Mazda Taurus, heaven forbid.
