The only aftermarket Jeep seats I can comment on are the older style Bestop super seats and those one piece black plastic racing buckets like you can get from Summit Racing. The Bestop seats are okay. Kind of on the firm side, but the padding and covers are durable.
My favorite seats are the OEM stuff out of little imports and sports cars. If you don't mind doing a little rigging to get them in the Jeep, like making plates/brackets to join them to your stock seat mount and sliders, then the junkyard is a great place to find replacement seats. I like Honda seats. I can get them cheap from a guy who runs a Honda repair shop, plus the ones from the sportier cars are well formed and low profile.
I've even used the rear bench seat out of a Chevy Astro van in the front of a CJ before.:funny: It was comfortable...