The Model 3 front seats have largely been reviewed as some of the most comfortable seats available (note the lumbar is adjustable, although only on the driver's side now for the 2022s), although opinions can vary.
I have a 2022 Model 3 P. The seats turned out to be just awful for me and my body build.
Seems most average people don't have problems and actually like the seats. But a growing number of people, especially people a bit larger, and slightly wider in the bone structure are hurting after long drives.
I completely rebuilt my seats and now I'm very happy with them.
v2s actually were silently rolled out in late 2018 (sometime in late Q3, early Q4). Initially the Model 3s of that vintage had just the front seats or the back bench v2, or mismatched fronts (one v1, one v2) with either a v1 or v2 rear seat bench.
Eventually settling on both front and back being v2.
At some point after that came v3, aside from the controls changing and lumbar drop from the passenger side , etc Tesla also changed the bench again to something akin to v4. I stoppped keeping track too long ago to know.