I haven't tried 2nd gen but I really enjoy the new mp seats in my 60D. They are much more comfortable than the original leather seats I had before and look great too. I'm really happy with them and wouldn't trade for the leather seats even if they were free. They also heat up faster than leather if that's a concern. That being said, seat preference is a personal thing so if it's possible, best to try them out and see which ones you would be most comfortable in. Enjoy!