The only real advantages of Comfort Plus are 5-6 extra inches of legroom (which you'll really appreciate on a JetsGo plane) and a bit more padding on the seat. But it is not a business class. If you are stuck with JetsGo, comfort plus is probably worth $100 or so, depending on the length of your flight.

Given a choice, I'd take the basic economy product on AC or WS over Comfort Plus on JetsGo.