I still find the seat to be the most comfortable that I, with limited experience in different boats, have ever used. I have had a couple of occasions where the seats lower crossbar has interfered with my comfort, but this has only been on long paddles (more than 15 miles) where I was trying to find a REALLY different position for a period of time. Usually I find the seat to be extremely comfortable.
The cockpit is quite wide, and I find that no matter how I setup my paddles drip rings I end up with a lot of water inside the kayak. I have tried a lot of friends kayaks and find that the Marvel 12 does an excellent job of keeping "bow splash" out of your face or the cockpit. Much better than several other popular boats I have tried.
I love the footpeg positioning system as I have let my wife borrow the boat several times and found it extremely easy to make adjustments. I complained before about the difficulty of closing the rear hatch, and must admit I have since found the secret. You have to treat the hatch as you would a Tupperwear container, if you line the cover up over the hatch and "burp" the cover as you push it on, it goes on easier than any other hatch I am familiar with, particularly neoprene. I have never had any water enter my rear hatch, which I think is a great testament to the design.
So, overall, I love the boat. I wish the cockpit were a bit smaller, the boat a bit narrower, the color a bit brighter, but that's about it. I know I'm pretty much a newby, but that's my take on my boat. I'd love to read a review from someone else that owns one.
I will write a more thorough review of this recreational kayak after I have spent some more time in the water with it and have used it in a larger variety of conditions. I even hope to do some overnight camping with it this summer. Overall I think this is an excellent boat for it's purpose and one I hope to own for many years.