Which premium middle class has the best serial seats?

Hey people First the word premium is used for orientation about which brands it is so please no discussion what is all premium and what is not: BMW, Audi, Mercedes and Volvo are allowed by the employer! Favorit was originally Golf 7 Highline or GTD but we can no longer.. Starting position: BLP up to Max. 45-46k Diesel, Automatik Kombi, Limo or Compact SUV I wonder now, which middle class, i.e. 3s, A4 and C class, offer the BEST serial seats? only this is possible.. Thank you for your opinion!