I had 2 way manual Sport Plus Seats in our 987 RS60, and my wife and I really liked them, so we ordered them again in our 981CS. We did have an extended weekend test drive with a 981BS equipped with 14 way standard sport seats and they just weren't for us. My wife thought the Sport Plus were more comfortable. In addition, I find that I can find an comfortable position in the manual seats in just a few seconds. In a car with manual seats, I never can find the right position. I find myself constantly messing around with them trying to find the most comfortable position....which I never seem to find. In addition, I'm 5'7" and to get the clutch all the way to the floor I move the seat up a bit. Then to make exiting the car easier, I pull the handle and slide the seat back pretty far on the track, which takes a few seconds. Doing that in a car with power seats seems to take forever. I have no regrets about getting the manual Sport Plus seats.