[SLGrassoPA]

Everyone has their own view on the seat / comfort issue. Personally, I think a lot of it has to do with the seat being narrow and the thighs, even for me at 5'10 and 165, sitting with thighs on top of the side bolsters of the seat, as opposed to the side bolsters hugging the thighs.

Most other cars of similar size I've sat in with similar sport type seats as found in the 3 series, such as Audi, MB, Jaguar, you sit in the middle of the seat with the side bolsters hugging your thighs from the side (instead of being underneath the thigh).

[Tweakingit]

Originally Posted by SLGrassoPA

...The M Adaptive in comfort (and especially in comfort plus when coded in) is worlds more absorbent and conformable than the standard suspension. Practically every bump and pot hole is absorbed wonderfully...

I recommend revealing the Comfort Plus setting by coding (e.g., Bimmercode) on adaptive chassis because it is indeed what is needed on mediocre and terrible roads. The shock absorption response becomes calmer, less sharpness and more softness. There is a noticeable difference between Comfort and Comfort Plus.

Another thing is the "rustling" noise from the active shock absorption, which you can hear, for example, by putting on over-ear noise-canceling headphones (eg. SONY WH-1000XM5) and selecting a sound mode that lets through vocal sounds. Then you can particularly hear a bass toned "rustling," which I deduce comes from the active shock absorption and partly surely also from road and tire noise. This noise is best dampened by friction tires made for northern conditions (eg. Nokian Tyres R3) because they have very soft rubber compound that practically eliminates the sharp defects conveyed from the road surface - "the rustling." Unfortunately, you can only drive with them in the intended winter conditions - not in the summer.

The third thing is the body stiffening of the M-Sport model. This is still at research stage. Additional support (circled in red in the picture pair) is a potentially noise-leading structure to the cabin. Of course, it has an essential role in stiffening the body. But the question is: could there be a technical solution that would prevent the noise (vibrations), presumably partly emanating from the front tire support, from reaching the cabin mediated via this structure? The part is not present on standard models as seen on the right side image.