Hey axoo007,
I just submitted my order a few days ago and had this very same question. At first, I was going to option the regular sport seats with the leather package, however, everyone mentioned that the sport seats plus were more comfortable. I went to the dealership to try out both seats and did not like the added bolstering on the sport seats plus. They felt intrusive near the shoulder (pushes them forward) and I couldn't rest my arms on the side. But seats are pretty important so I returned to the dealership again before my allocation froze and tried them both out again.
The sport seats plus really grew on me the second time even though I didn't have a good first impression. Initially, I thought they were hyped up because people equated "comfortable" with the added bolsters and sensation of being hugged, but that the seat surface itself where your butt rests was no different between the two models. On my second trip, however, I pressed on both seats and thought the sport seats plus were a bit more plush. Perhaps it's because they are covered fully in smooth finish leather and the regular sport seats are of the harder vinyl partial leather material. Anyways, after sitting in both seats for a while and multiple trips, I went with the sport seats plus. They are indeed worth the hype I think.