I have no issues with overall comfort when used up to 4 hours. The comfort thing is very personal. It is based on head shape and size, of course. It is also based on expectations and sensitivity to pressure. These all vary extremely widely (if not infinitely) among users! I would think that all manufacturers do extensive testing across a sampling of people for the comfort parameters based on a given design. They then decide on the cost to implement various methods, and make a decision based on the price point they aim for as to what is practical. Sure, less is more when looking at profits, but they all surely want to put something on the market that will make the most people happy. Of course, there is no "one size fits all" solution that will make everyone happy!
The only thing that bothers me at all when wearing these is the "Sweat Factor". I make sure ambient temps are relatively low before wearing them for long periods.