The seats for which Tesla Model? It's not like they are all the same. If a Model S, which generation seats? There have been a few different ones.
My wife rules out the Model S back in 2014 when we got the LEAF, since the seats were uncomfortable for her (and they caused the seat belt to rest against her neck). The newer seats that came out in 2016 are exceptionally comfortable. We've done several 400-500 mile trips in them and never felt the least bit of discomfort.