The comfort seats belong on the top of the list of must haves.
They add more to the driving experience of the car than lots of other stuff.
Remember, 100% of the time using the car you use the seat.
And these are just very good.
As people have stated in these forums they are the best in the market.
So do you need them, no, you do not need a BMW remember.
If you buy a five series BMW, get them!