“Comfortable” is subjective. What may be comfortable for some may be uncomfortable for others.
Having two BMWs w/multi-comfort seats…one with ventilation & massage feature…the other without…I would not use “comfortable” to describe the difference (again, because it’s subjective)…but I would say that the non-massaging/ventilated seats have firmer foam padding.
The firmer padding is probably used to protect the passenger from feeling the mechanics embedded in the seat. I would hate to feel the fans and massaging bubbles if not in use.
On longer trips…especially in the summer months…I prefer the ventilated/massaging seats vs the softer feeling non ventilated/non massaging seats. Even though they are softer…the seats can get hot and uncomfortable if traveling long distances in 90+ degree temps.
But as some have mentioned, their personal feelings for the ventilated/massaging seats is not favorable due to the stiffer/firmer padding…or they find the massaging/ventilation is not to their liking…but others feel the opposite.
Again, “comfortable” may be subjective…but the massaging/ventilated seats do have firmer padding.
The foam padding (#3, #4, & #5 in the diagram below) is different if you have massaging/ventilated seats…vs the non massaging/ventilated seats:
