The seats generally on the Model S are OK, not great, not bad. They’re quite thin, but comfortable, and (on YouTube videos) I’ve seen many seats getting wrinkles in the leather after only a few weeks of use.
A nice feature would the option of the seats giving you a massage, using pneumatic cushions, with different levels of intensity and different types. This would be great for long drives and is currently offered by a few luxury cars; though an improvement in the seats would be nice.
Audi, Lexus and Mercedes offer this as an option on select models. A 2014 Audi A8 offers a rear seat massage option for $3500.
As of summer 2013, Tesla has stated an executive rear seat option is in the works, specifically for the China market. Unknown if this will have massage.
(Edited by Moderator)