Depends what the price differential is. For most flights, it's only $25 more. I wouldn't pay the difference if it's more than $100.

The good thing about Comfort Plus is that those seats don't sell too well, based on most of my Jetsgo flights last year. So it's very likely that you'll get an empty seat next to you. Also, you get the dedicated bag storage space above you and also priority check in. The FA's are also very strict regards to only people who book Comfort Plus will seat in Comfort Plus seats.