Yes you make a good point about being inclined, but also based on need and application. I started upholstering my dirt bikes seats with ready made high volume low density foam fitted cushions and matching seat covers to alleviate pain and injury from the much harder impact environment received from off road riding, for about $100 a pop. I found the procedure so easy I did it to all my off road motorcycles but then graduated to just modifying the existing OEM seats with layers of Gel which took less work, was cheaper ($24) and functioned much better. You really learn allot fast about the cause and effect of different seat foams and gel application off road. What I found was that it doesn't take a very thick piece of gel (3/8") to get the benefits of impact and weight dispersion which makes a long time in the saddle much more tolerable as opposed to seemingly pleasant to the immediate touch under you or by hand.
So for me its all about function. Looks beyond OEM styling don't really interest me as it is appealing enough. With respect to my B1250 the higher density OEM foam used is much better for sport handling then the privious softy, and although seemingly firm for long rides I had no comfort issues at all but I also wear heavily padded crash shorts on long rides which makes a huge difference. In fact the firmer OEM B1250 seat was actually more conformable as it provided more support preventing sink slouching in a soft seat. Having said that I probubly will still take 40 minutes to embed a 3/8 inch section of upholstery gel to improve intermediate range comfort when I'm not wearing crash shorts. When I do I will post it in detail.
An OEM gel seat is so very easy to make and at such low cost ($24-$45) that its hard to fathom why people would pay the kind money thats charged, like having a safety tube installed as an option with your new tubeless tire for an additional $300. Amazing!
Ah, but you have to be that way inclined, AND have the time to do it! 
