be careful what you wish for...
Let me preface this by saying: I am NOT a chiropractor. So, I may be full of it....
However, I love my seats (charcoal leather in a 2003). In fact, my 60 year old father drove the car the other day, for the 1st time, and the first words uttered out of his mouth were - My god this feels incredible on my back - Seriously.
Now, this is a guy who has had a bad back, from years of manual labor, and had neck/spinal surgery in 2001.
I recall people saying that the best way to cure a stiff or aching back is to lay on a flat hard surface - no comfy surfaces.
Thus, perhaps those that don't feel comfortable in the seats have irritable backs anyway and soft surfaces feel better but, may not be the best thing long-term.
Now, this doesn't corresond with my father's immediate overwhelming comfort level in the seats but, it is something to think about.
By the way, I commute almost 2 hours every day and I am extremely comfortable!