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The rear seats fold regardless, would never be just one big back seat with no split. I think the 40x20x40 is standard now, with or without the comfort seats.
While I don't disagree with this point, it doesn't apply (or at least not so conveniently) if you have car seats in the car.
"1. Yes you can potentially get extra 3-5 inch of trunk space, but I think I would just drop back seats flat if extra space needed"
I think overall, if you have car seats in there, the comfort seats should be very useful and worth the $500. If not, I agree, they do look nicer with the side bolsters and more streamlined look (and without all the levers). But even if I never move them (which I will), the car seats fit better without the bolsters.
So I think it depends on whether or not you have kids in car seats. Booster seats are easier to deal with and maybe would make the comfort rear seats unnecessary, but not if your kids are going with you to the mall or home depot or wherever. Bottom line, they give you more space when you can't just drop the seats down.
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