The Westone IEM use an acrylic shell with vinyl head sensitive tips for the ear canal portion. The AC2 is all acrylic only, but the other models can have the vinyl tips. They don't use silicone except with the UM56 tips which you can get in vinyl or silicone. I've had both with the UM56 and the silicone are more comfortable after the initial insertion, but after a while the vinyl soften up a little and become almost as comfortable.
I find the Westone ES3X and ES5 to be more comfortable for longer than 2-3 hours of listening or for falling asleep wearing them, and the isolation seems slightly better than with my JH13Pro or UE11Pro and such. It's not a huge difference, but it's there.
The ES3X and ES5 do seem more comfortable than the vinyl UM56 tips, and about as comfortable as the silicone UM56, making me wonder if the UM56 uses a harder vinyl than the customs.