I think Mitsubishi did an excellent comparison in this CM:

Benz, BMW, Mitsubishi Galant Sigma!

And I found another one:

Somehow during the late 70s and early 80s the Japanese had the impression that the best car seats should be as soft and fluffy as possible. I have no idea how these Galant Sigma seats actually sit, but I had the pleasure to sit in both those Benz and BMW seats in the past and they were actually very comfortable. I could not say the same about the 1990 Mitsubishi Colt seats I sat on during a 1600 kilometer vacation… My personal experience actually is that the harder the seats, the more comfortable they get on the longer distance travels.

Soft and fluffy seats? No thanks! ;)