If you're in the market for one of the most opulent SUVs available, it's hard to outmatch the 2023 Bentley Bentayga. The Bentayga was already known for being extremely posh, but Bentley has improved it recently with a new long wheelbase version and an Azure First Edition model. Among the changes introduced for the extended wheelbase, customers can now select an Airline Seat Specification for the rear. This limits the Bentayga to being only a four-seater, but those four occupants will be more comfortable than ever.

Bentley says this new rear seat uses 12 electric motors and three Intelligent Pneumatic Valve ECU units, which are all controlled by a master ECU to deliver 22-way adjustment. The seat can also execute 177 individual pressure changes over six independent pressure zones using an algorithm developed by a chiropractor. By making subtle changes to the seating position, occupants won't feel fatigue even on a long journey.

Bentley's Postural Adjustment system sounds a lot like massage seats found in other cars, but it's far more advanced. Instead of only performing two dimensional motions, the Postural Adjustment system uses a three-dimensional twist to relieve pressure points. These twists create small changes in back and limb angles to increase blood flow and keep passengers fresh and relaxed.

For further comfort, the rear passenger site seat offers what Bentley calls "VIP mode." This moves the front passenger seat forward so the rear occupant can fully stretch out and rest their legs on the footrest. When it's time to get some work done, the seat can be switched to "Business Mode," which adjusts to a more upright position. From there, a rider can take advantage of the Airline Seat's built-in rear screens and fold-out tables.

Finally, the Airline Seat Specification adds an Auto Climate System that Bentley says is 40 percent more efficient than manual temperature adjustment. Passengers select their desired temperature from one of seven different levels and the system can keep it there within a tenth of a degree ever 25 milliseconds by applying heating, ventilation, or both. The heating is the same as you'll find in other vehicles, but the ventilation fan now produces 80 percent more air than before.

Bentley is so confident in this system's abilities, it says the car will know what temperature change the passengers want before they know themselves. The company says it expects around half of Bentayga owners to opt for the Airline Seat Specification.