Place an extra charge on the chairs with added features. This way, people have the option on whether or not to get the better seats than the normal ones.
That's an interesting idea, but I think that could be complicated. It might be difficult to decide how many of each seat to make. I can also see people getting irritated if the section they want is sold out.
I think most people would prefer a comfortable chair for a little more money. How far you should go probably depends on the economic conditions of your town.