On this forum, sound is almost always top priority. Other aspects usually just need to be "tolerable." A more interesting debate would be to prioritize all other non-sound properties of headphones like: comfort (as you already mentioned), looks, build quality/reliability, warranty/company reputation, isolation/leakage, and design/usability.
Personally, I usually go: sound >>> isolation/leakage = design/usability > looks > comfort > build quality/reliability > warranty/company rep.