(For comparison, I'd say that sitting in a first class seat on an airplane is somewhere around 1000 Comfort Units.)

The seats are all terrible, they barely recline from my perspective, and there's just no reason to do this. I don't particularly care if someone else's calculation is different from mine. If someone in front of me reclines, I don't begrudge them the slightly more comfortable position they're in now. Flying sucks - my situation didn't get that much worse if they reclined.