We have the dinette with cushions of memory foam and covered in vinyl. My wife and I find the dinette very comfortable. We can sit and play a long game of Scrabble without a complaint. But our dinette is not a place to kick back and relax, so we take turns with our 3rd captain seat. We could turn our front passenger seat around so we could both relax, but it is not convenient to do on a whim. We will turn it around primarily when we have visitors, or if staying put for a while.
Some people have requested two captain seats and a fold-open table instead of the dinette, a very comfortable alternative. Of coarse then you give up the bed conversion and all the extra storage.
Ron Dittmer

Here is our front passenger seat turned around. We can get enough foot room when positioning the 3rd seat better. This picture demonstrates how you could use the front seat as an ottoman when watching TV.
