I thought they were the same too The comfort seat is thicker foam and feels a lot harder ( mine did at least). It may have a slightly higher density The top profile was the same as the original seat on my bike. Used it for one trip and Took it off , snake oil for me. I didn’t rate it at all.
I’ve just fitted the comfort seat to a 2018 1260 PP. it is 20mm taller with less forward slope. Would not call it more comfortable just better fit for me for knee angle as I’m 6’2” Yet to test outside garage. Definitely not softer!! As has been said earlier. I think 1200 and 1260 are interchangeable, but covers are different. the one I got was specifically for the 1260 in the compatible models, but think this is due to the cover.
I transferred a Touratech Ducati Comfort Seat from my 1200 dvt to it’s 1260 replacement. Much better seat IMO. No longer continually sliding forward as with the original. Shame it hasn’t got the red stitching tho.
