I have the following kilts:

A semi trad from Rocky
a 5 yrd Scottish hand made
2 Sport's Kilts
1 SWK thrifty
1 SWK econo
1 SWK Heavyweight
1 16 oz from FC
1 13 oz from FC
and two flannel kilts I made myself (The brothers Mac Bedsheet)

The "Most comfortable" kilt I own is the second flannel kilt I made although Rocky's is far and away the best looking.