After driving a car with them and without them, I definitely think they are worthwhile, especially if you have any sort of back issues. The biggest benefit to me is being able to tilt the top half of the seat in, which for me means that more of the top of the seat touches my back and provides more support when I'm sitting straight up. If you're a driver who already leans back on the seats, I don't know that they'll do much. Oh, and I did find the electronic headrest adjustment to (surprisingly) make a difference in finding a good height.

 

I have comfort seats in my 2007 X3 and they are great. The ability to tilt the top half of the seat forward which allows for greater shoulder support makes a world of difference on my back. I am comparing this to the standard seats on my previous '01 and '04 X5.
Also, in addition to the electronic height adjustment on the headrests, I think the headrests are more comfortable and supportive.

 

I have Comfort Seats on my 2007 X3. How do you tip the top half of the seat forward? I don't see a button for that.

Frankly, I've been disappointed in the Comfort Seats. The seat bottom is uncomfortably hard. I would have preferred the Sports Seats with the adjustable thigh support, but the Sports Package is not available with my preferred color.

 

2006 X3 with comfort seat. But I think it only applied to the front seats. The back are uncomfortable.

 

Can the headrests be removed? The reason for asking is when transport objects of extended length I remove the headrest from the passenger side so I have room to slide the object forward.

Jeff