Pretty sure they are different to the regular sport seats.
Yes, they have embossed headrests OMG!!! I am not sure of any other differences, maybe there are, I don't honestly know. I have the 'pauper' seats and they are absolutely fine. In fact, if you are on the slimmer side they may 'fit' you better. I had comfort seats in an F10 550i and found the seat base too wide, and similarly on test an F10 M5 with M-Multi Function seats I slid about a little. I'm not that 'slim' either, if you're less than about 90kg /35" waist then I'd recommend to try the regular seats out before you decide.
That said, there are a LOT of these cars about for sale and you don't need to pay top dollar for one, so pick out the one you want and aim to find the best value for money. I picked a car based on the fact it had Comp Pack, Adaptive LEDs and Harman. I really wanted split fold rear seats but over the past twelve months the number of occasions I'd actually have used that feature is zero. If you can buy privately then that's great, but BMW dealers are sometimes quite competitive, particularly at quarter and financial year end (like, right now). There is a blue 14 plate CP on BMW AUC now for around £31k, I think it has the black interior, soft close doors and possibly the seats you're looking for. That car is a cracking deal.