Comfort is subjective, but here's things that all contribute to it:
* Main heat generation is on the back of the head and pointed away from you
* If it's still required, active airflow for the user in the front of the headset
* Weight will be balanced
* IPD is auto-adjusted, so there's no chance of having the wrong setting and hurting your eyes.
* Better optical quality leads to less eye strain
* Adjustable padding
That being said, I'm not a Quest 2 user. I don't know what things it does wrong, so it's possible I missed a feature that we have and didn't list.