It is a personal preference.
The bulkhead seats have a movable part that supports your calves (As in home recliners)
The other seats don't have this movable part and there is just a metal bar attached to the seat in front of you where you can rest your feet.

Honestly, NONE of them (foot rests) are that good and actually one can obsess about them during flight since they don't provide much extra comfort

Personally, the limitless legroom of the bulkhead seats does not provide to me any additional comfort (the ones using their carry-on as ottoman will disagree with me).
The cons of bulkhead seats: people crossing from one side to the other, no screens during take off and landing (this particularly annoys me), no under seat storage in front of you.

The PE comfort, IMO, is on the wider seats, leg room, less crowded cabin and somewhat better service.
IMHO, all PE seats are good.
It is not a bed, it is not business.