I drive both an SE and a Sport regularly - the SE is on either 20" FE wheels for summer or 19" D4 wheels for winter, the Sport is on FE 20" all the time.
Comfort wise a lot of it depends on the profile of the tyre rather than the diameter of the wheel but spec wise the SE has got 20mm more of height and bounce so it does feel more comfortable especially on the motorway.
The sports seats are more supportive and hold you in when you are pressing on and on an A road etc, but for all round comfort the comfort seats for me are pretty good and easy to get comfortable in etc. 
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Confidence is the feeling you have before you know better . . . . 
Audi A8 D2 3.7 Quattro Sport 1999 FL - Melange
2nd Place Winner - A8-Freunde Annual German Meet 2012 at Edersee
20" x 9" Bentley GTC Wheels with 385mm W12 Front Discs & Bentley Caliper Covers, Front Lowered on Coilovers, Xenons, Combined DRLs and LED Foglights to modified OEM front fog lamp position, Alcantara/Leather, Full Black Alcantara headlining + pillars and blind shelf, Bespoke Flat Bottomed Sports Steering Wheel, Dark Myrtle Wood, Autodim Mirrors, Bose, Blinds, Digital TV, Ski Hatch, Modified rear exhaust section for extra V8 Burble 
Audi S8 D2 Final Edition 2002, Avus Silver with Red Leather Interior
Tiptronic with Sport mode button, Sony rear entertainment package, Bose sound system, Audi Navigation Plus, 20 inch Final Edition alloys, Full Cat Back Stainless Milltek exhaust, giving a great V8 burble
Audi A8L D2 4.2 Petrol with LPG - Ebony Black
Audi A8L D4 FL 4.0T Petrol twin turbo - Havana Black
Audi A2 1.6 FSi Sport - Dolphin Grey with Votex body kit and Red Leather Interior
and some other A8's A8L's and Mercs
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