We took a fairly long day trip yesterday (5 hours driving) and I volunteered to ride in the back so my sister in law could be in the comfort of the front NextGen seats as my wife drove our P85D. For those interested in the comfort of the NextGen rear seats, I can tell you that they are not bad. I'm a fairly big guy (around 6', 230 lbs) and I find the front NextGen seats to be among the most comfortable car seats around. The rear seats do a good job on a few fronts...the lower cushion is a proper size and shape, which I find to be a bit unique in rear seats. The raised areas between the three seating positions works to hold you in place and they are nicely padded, even after a few hours in the seat. Two problems, though, if you regularly have adult sized passengers in the back. The head room is pretty atrocious (we have the sunroof) and you end up having to angle your head so it is positioned in the cut out for the glass roof. There is a pretty large area that isn't cut out along the door frame, where the outboard passengers sit, and that can cause some neck pain. The other problem is that the seat back is too upright. I know the executive seat option exist but it doesn't look like you can recline the rear seat even with the executive option, so the headroom/seating position probably is something that needs to be considered and if you think you will have adults riding in back often. Because I was the only rear seat passenger, I just stretched out and was able to find a comfortable seating position. I'm a fan of the NextGen front seats and while the rear seats are not nearly as good, they are definitely a step up from the seats that were in our old P85. The rear seat is no worse and no better than what we had in our old A7, so from my perspective the NextGen rear seats have put Tesla squarely into the pack with this class of car.