Comfort seats on BMWs are remarkable. Once you plant yourself on them, you will wonder how you drove anything without em. The standard seats are good, but seem uncomfortable on long drives. Although you didn't ask, but the only reasons I wouldn't get the seats are a) price wise b) the car would be used for relatively short distances, where the benefit of the seats wouldn't be fully utilized. c) plan on keeping the car after warranty (less components to fail).
BMW and Mercedes Build Beta Products!
Lexus build Release Candidate Products!
Why does this matter?
CAUSE EVERY TIME someone says Lexus has better build quality, one should consider what Toyota their Lexus Engine and chassis platform comes out of and how long that part has been tested in the real world!