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I have both M Competition seats and the Multi Contour Merino seats in two new BMW's. Both are comfortable but in different ways. I personally would not want M seats in a luxury SUV. After driving 1100 miles in one day in my X5 with the the top X5 Merino Seats, I would not have wanted to be as restricted as the M seats provide on a long trip. I found the Merino seats perfect and by far the most comfortable in all the luxury vehicles I have owned.
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