The Standard and Daytona seats feel exactly the same. Only the center insert is different between them.
I bought Daytona's on my F430 and my 458 coupe. Both felt the same to me. On my 458 spider, I bought Racing seats (large) and I find it remarkably comfortable. I've heard others say the same.
To be honest, I like Racing better and it saves about 50 lbs over the electric Daytona's. The downside is they are not electric (which is fine with me). I also find they are easier to get in and out of, which you would never guess. I think it's the shape of the side supports or that the seat is thinner and goes back farther. I don't hit the inside pouch of the door panel with my foot as much when getting out of Racing seats.
The big downside to the Racing seats is the cost. But, if you buy the full electric Daytona's the difference is really only a few grand. On a car of this price, it's not really significant.
My suggestion is see if you can sit in the racing seats and see if you like them. It doesn't need to be a 458. The exact same seats are in the 430 Scud.
To me the standard seats look quite good. The Daytona's look better but they are pricey. The racing seats look the best but are the most expensive. The best value is probably standard as it's included in the price. If you like the Daytona look, that will cost you about $3500 for the privilege.
Comfort is a matter of personal opinion.
If you get Racing seats, you should look at the Racing Package. It's the only bargain that will save you a few grand of CF driving zone, CF center console, and CF dash. You have to buy the Racing seats to qualify for this package. But, if you like CF, then this is the best way to go.
If you really want to go crazy, you can special order the Daytona insert for the racing seats. Now, you're spending some serious cash for a place to rest your butt.
Here's the racing seats in my spider. Good luck in your selection. They all feel great.