I came so close to getting a comfort seat trade.. at the last moment he backed out and sold the car. They are a direct fitment and replacement. Also adding rear heated seats is easy. I did mine the long and drawn out way. I am still on the hunt for some comfort seats..most on ebay run about 800 to 1,000 usd.

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E53 06 3.0i

wishlist
Comfort Seats
speckdock 2.5

Mods
Air suspension - wip
skid plate replica - in box
OEM sunroof deflector
OEM bluetooth streaming
navi,dsp,tv retrofit - wip
Low prof roof racks
2 directtv satelite tuners
Grom audio usb2
quarter and back window sunshades
2 10"subs- boxes opposite sides/Alp MRP-M850
rear heated seats retrofit
rear footwell lights retrofit
remote window roll up