One thing that a lot of people overlook when it comes to seats is safety. They think if it's comfortable, then it's good. There's a reason why next to no race cars have suspension seats, they can compress your spine. And racers sit in race cars much longer than duners sit in dune cars. When you take a hard hit, you compress into your seat. With a suspension seat, it allows you to go further and further and compress your spine even more. Bucket seats do not allow you to go too deep. Sparco Evos will be the next seats I put in my car this off season.
Harnesses have come along ways in the past few years. The introduction of camlocks in other motorsports shifted a lot of people over but for a few years the off road industry was hesitant to get on board with them, since everyone thought dirt would get into the camlock and prevent it from working. It's been proven with many off road cars that doesn't happen as long as you blow them out and take care of them. I liked the traditional style belt, but will also be switching to impact camlock harnesses in the off season.
Sizing comes into play. 3" width with shoulder pads seems to be what most duners use. I had the PRPs on my last car and they worked okay, but chaffed my neck. Since I will be running a HANS device, 2" without shoulder pads will be my new harness of choice, also what most racers use.
I've said it before and i'll say it again: They aren't meant to be comfortable, they are meant to be SAFE. And you can still get comfortability with safety, but think of safety first.