Sports car seats comfort is a subjective judgment call, although you will find a whole school of thought out there that the high-priced and very rare Chevy Corvette ZR1 seats, built around a real Recaro racing style seat, is probably the most comfortable. You will also find that any seat that uses Recaro racing seats has a set of comfortable seats because they are ergonomically correct. Though, there is still another school of thought that says Mazda's RX-8 seat is the most comfortable on the market. BMW aficionados will declare any of the seats in M or X series to be the best seats on the market. Ultimately, the call, though, will be you and your body and no one else.