Sorry Nick, but I have to agree with SASless on this one. The majority of replies on this thread have been pretty negative. I'm quite sure the manufacturers don't try to make seats uncomfortable, but they also don't do nearly enough to try and make them comfortable and with a decent range of adjustments. I have never found a single helicopter with a seat which is comfortable for more than a couple of hours and I live with constant back discomfort from too many years of sitting in some terrible seats. Some of the seats I have met which have looked good and have felt comfortable to start off with have left me practically unable to walk after a few hours. The Sikorsky S76 is one which springs to mind and I can only fly in that with a lumbar support on the seat and wearing a lumbar support belt. For an old dog like me it's probably too late now to ever fly in a helicopter with comfortable seat, the one in my 4 year old VW Golf is far better and with a better range of adjustment than any helicopter seat I've met.
