A 2021 Clarity Touring has a sticker price of $37,495 and because it has a 17 kWh battery, it qualifies for a $7,500 Federal tax credit. After the Federal credit, the price before any state credits is $29,995 plus sales tax. A base BMW 530e has a sticker price of $58,195, but only has a 9 kWh battery. As a result it qualifies for a $5,836 Federal tax credit. The result is $52,359 before any state credits and before sales tax. The base BMW 530e costs a whopping $22,364 more than a Clarity. The 530e, that Car & Driver tested, stickered for $70,485!
Tested: 2021 BMW 530e Gains an Extra Hybrid Boost (caranddriver.com)
I dare say that one could buy two new Claritys for the price of one 530e. Considering the price, I would hope the seats would be better!
As to the comfort of the Honda Clarity seats, there seems to be a significant difference between those in the base model and those of the Touring model. My wife and I have found the seats in my Clarity Touring to be very comfortable. They are among the best seats of any car I have ever owned. In contrast the owners of the base model frequently complain about their seats.
I'm very pleased with my 2018 Clarity and have no intention of letting it go anytime soon.