The main benefit of electric seats over manual is the free movement of the seat base, all other movements are about the same but on electric you can raise and lower the front and back of the base of the seat and this is what helps make them more comfortable for most.
I can’t see why they couldn’t offer this on manual seats as well, when I used to drive trucks they all had manual adjustment but all could adjust the seat base front and back and had been able to for decades, no reason car manufacturers can’t do it except that they can sell electric seats for thousands more, sickening really.