Recently flew Iberia's new transatlantic J seats (I think it's the A330-500). Wasn't expecting much. Found the seat surprisingly comfortable in lie-flat position. Softer than AA's, LH's, and LX's, and less confining than the DL One seat (which can feel a bit coffin-ish). SQ has a huge seat in transatlantic J, but it is very, very hard (I usually ask for an extra comforter to place under me to soften the bed). My husband did not like the shoulder restraint on IB (similar to a car seatbelt). I did not mind it. In any event, it can be disengaged and need only be worn during take-off and landing.