I think it is very important for each person to test out the various seats themselves before committing to a particular seat type. I have a Classic P85 with the original seat design. I broke my tailbone and found those seats to be very painful. Tesla then did the spring mod, which helped a little, but not enough. When the next gen seat retrofit became available, Tesla loaned me a car for a day to see whether I wanted to do the retrofit. I found the next gen seats to be more painful than the original seats in my car.
I recently had a loaner (VIN 64XXX) for the day that has the redesigned "regular" seats. I found those seats to be wonderful. Tesla states that the only difference between my modified seat and the seat in that loaner is the padding material that is used. Tesla will be providing me with a quote to redo my seat with that particular padding material.
So, each person is different. What works for one person may not work for another. Each buyer should make their own, independent determination as to which seat is best for him/her.