This is one area where United (For now) is far superior to Delta. A UA Plat/1K can take 8 companions into E+. The only "benefits" that Delta Comfort have beyond UA's economy plus is complimenary drinks and slightly better snacks on some flights. I dont think that's worth the downside of far fewer comfort seats compared to UA E+, no companion "upgrades" to comfort on awards (unless your companion is a medallion), and a maximum of one companion upgrade versus 8. Plus UA 1Ks get a free drink and premium snack anyways in economy/economy+.