They are not very comfortable seats, no, as they are basically the old 7 seater with the middle-seat removed, which means they are very close to the doors and quite narrow. The movement range is also limited for both forwards/backwards as well as seat tilt.
Tesla interiors are very limited compared to high-end German premiums.
That said, the six-seater is a unique looking configuration, especially without the center console. The access to the third-row is very nice and quite unique since normally "captain's chairs" in the middle row would be designed to fill much that space...
If you want a car with a center "aisle", this is it.
We find the second row monopost seats to be very comfortable. The range of movement is limited, as noted above.
For albrehti, if you're that disappointed because the second row headrests aren't adjustable, trust me. This isn't the car for you. There is much much more that you'll expect that won't be there. For better or for worse, Tesla it it's own unique thing and while you can cross shop it with cars that cost the same, it's not going after the same goals. It's definitely not a luxury car that happens to be electric. It's an electric car that does things differently. If you like those things, it's the only game in town. If other things are more important, you'll be very disappointed.