Call me crazy, but the first thing I thought of when I read "Comfortable seats" was Volvo.
I quickly priced a new V60 Cross Country, added the most prevalent options, and came to this:
MSRP $50,595 including the following choices over the base model:
Napa leather interior: $2,800
Climate package: $750, includes heated rear seats, heated wheel, and heated washer nozzles
Lounge package: included with Napa interior. Includes power lumbar, power seat bottom extensions, 4-zone climate control and more
Backrest massage front seats: $500. This one explains itself.
It's hard to beat Volvo for driving comfort. Yes, you have to tolerate the "premium brand" ownership experience, but you'd be hard pressed to find better seats in any vehicle on the market. That's been true for 20 years. My old '96 960 had some of the best seats I've ever sat in, and that was after almost 20 years of use by the time I got it.