[NONE_too_SOFT]

a passenger seat is not going to be comfy any way you put it. look into a honda 1800tr (aka goldwing) for maximum passenger comfort... maybe you could put one of those seats on the back of your RR.

for serious though, you could look into haveing it re-upholstered , and try cutting your own gel/foam pad to be stitched underneath it.

I dont know why they even bother putting passenger seats on todays newest race replicas, as they are getting more and more performance oriented for the track.