Comfort seats are not "more comfortable" they are what Recaro (?) called orthopedic seats. They have lower bolsters making it easier to get in and out of the car but do not hold you has firmly in place. Personally, I would not buy "comfort" seats.
Some info about Recaros. Perhaps they are getting better?
https://www.recaro-automotive.com/us...c-comfort.html
All that said the seats in my 2018 X4M40i, 2017 M2 and 2008 X5 where the same seats. So I don't think they have improved that much in the last 10 years. That said the seats in my 2020 M2C, which are from the F80 and have been around for a while are very comfy.