I've had both the comfort seat and the low seat. The low seat (at least for me and my 29" inseam) is actually more comfortable than the comfort seat!
The low seat seems to be flatter and wider at the tank, where it matters the most. The comfort seat has an extra "hump" of padding right at the tank that would probably be great for a female, but I wasn't crazy about it.
IMO, they both look way cooler than stock. The low seat looks better, is more comfortable, and helps me get my feet flat on the ground so really I'm killing THREE birds with one stone.
Money well wasted...