I got my M3 RWD in late March and have always had a serious problem with the seats (first gen seats), which are super firm and honestly I think very uncomfortable - enough that they legitimately give me a bit of lower back and neck pain after more than a 15 minute drive or so. I've always though maybe I'm just crazy and it's in my head... that is until I got in my friend's newer M3 with the gen-2 seats... And let me tell you - they are a dramatic improvement for me personally. I spent an hour or so driving around in them, and didn't experience any discomfort (probably worth noting that I've never had a problem with car seats in general, which is why I kept thinking I was just crazy). We even parked them next to each other and bounced between the old seats and the new seats and the upgrade in comfort/support was pretty obvious. I went to the Tesla store today, and they said they can put in a retrofit request for the new seats, but apparently it can take several months before they even respond yes/no, and he didn't seem too convinced that they'd do it at all. If they come back saying yes, and it's free or affordable, this would be a great potential scenario. That said... I'm also seriously entertaining the idea of getting an AWD with the new seats so I can get the white seats and EAP/FSD (I didn't get it in mine, so saving the $1-3k late upgrade fee would help subsidize the transaction cost slightly). Unfortunately the Tesla rep also said that they don't have a trade-in value for the M3 yet, so I'd have to sell it on my own. Of course I'd only go down this road if I can get a reasonable value for the vehicle without too much loss (only at 3,500 miles so far so who knows). And if I'm seriously entertaining the idea of upgrading the car, I'd want to do it soon since the full tax credit expires at the end of this year, and if I get convinced to get a performance M3 then I'd need to order by the end of the month to get the lifetime supercharging. Anyway, just trying to figure out what makes the most sense, so any advice or opinions would be appreciated. Cheers! Note: I know there are people who actually like the older more firm seats more, so I think this is more of a personal preference sort of thing.