Seats, of course, are a personal matter. I know many complained about the first-gen S seats, but my wife loved them in her 2012 S, and hated the 2nd-gen seats in my 2015 S. I preferred the 2nd-gens around town and for spirited driving, but on long trips I too preferred the first-gen in her car. (Both were better than the Roadster!)
I think what we have now (2017 X seats, and 2018 Model 3 seats) are better than both the first-gen and second-gen. My wife agrees on the X seats, but not on the 3's seats. And so it goes, before I buy a car I always have to get my wife to sit in it for an hour first...