I will probably be flamed here for this. Tho' I can afford it, I have never travelled upper class. I feel that all that money is a waste for me. I travel economy, then when I arrive I clear off to the Carribean for a five star cruise. Much better value for the same money as first class. So I get to my destination, then have the cruise. With the money you are paying, you merely get to your destination. Terrible value, but then my wife is always calling me a boring old git.
To be honest I kind of agree with you. When its my own money I simply consider the flights as the means to get there! Once there Id rather spend the money to upgrade my accomodation or splash out on some pampering ( I dont consider a premium cabin to be pampering!).
However if work want to pay for a decent seat by all means. However I would consider upgrading if I was heading to Oz, 27 hours is just cruel in economy!