My understanding is, the only difference between the comfort seats and the regular seats (excluding the perforated option for ventilation and the electric lumbar) is,
The comfort seats are the exact same except there is one more adjustment that is added for the upper portion of your back.
- It kind of splits the seat back into two sections, lower and upper back.

But since I've never once used the upper back setting on my 7 series, I didn't think I needed it.

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