I think it's a little bit relative. Compared to the Bobber, I'll take the comfort of the Tracer all day. People complain about the suspension, for example, and completely stock without having made any adjustments, the Tracer 900 GT suspension performs better than the $900 Fox Shocks I upgraded to on my Bobber (with adjustments). Going over the same bumps that made me pucker up are much smoother now.
I've put about 200 miles on the Tracer since taking possession of it, and I will be making some changes -
Mirror extenders. I already ordered these since my shoulders take up about 1/3 of the mirrors.
Seat. After praising the comfort (which again is relative to my first bike), I'll probably upgrade to a heated Corbin or some other seat. Part of it is just out of making my bike a little more unique, but there's definitely a comfort element to the decision. It's weird - the discomfort I had on the Bobber was making my butt numb. The discomfort (which is lessened) I have sitting for a long time on the Tracer is more on my inner thighs. With the standard controls, I can stand a few inches up and get circulation to make it feel a little better. I haven't ridden all day on it yet so I might have an optimistic view of the stock seat.
Taller wind screen. I'll want to switch them back and forth. The stock one hasn't been bad for around town, but when I've taken it on the highway, there's some buffeting. I'm 6'1" with a 32" inseam, and it's a little bit short.
That's it. If I get indulgent, I'll replace the exhaust and the blinkers to something more modern, but I don't see myself having to spend $5,000 extra to make this bike rideable.