When you start talking comfortable sedans, cars like Rolls-Royce Phantom and Ghost, Bentley Flying Spur and Mulsanne, Mercedes-Benz S-Class and other similar megabuck cars would easily rule the list. And why not, given cost is no object for these cars. In the game of lush interiors, car makers challenge themselves to see just how good they can make these cars. But when you impose a $50,000 price cap on the potential entrants, suddenly you have a horse race. For a Sedan to qualify as one of the most comfortable sedans, its builder had to meet challenges with creativity, keeping an eye on the bottom line.