Back when I had my 2005 S80 with proper Volvo seats (and zero Ford parts AFAIK), I had a loan of a 2008 new S80 with all the Ford input that goes with it.
My impressions were that the seats were different from the older Volvo, still supportive but less squidgy- more Germanic I suppose. Mrs OB liked them better than the old S80. FWIW overall interior quality was just as good on the whole (and less old fashioned), but there were places were the new car felt cheaper, I was particularly surprised by the very tinny sound when closing the boot of the new S80 compared to the made of granite thud of the old car. Not that that really matters of course...
As to why Volvo could or would still make better seats, IMHO, the higher quality interiors and additional safety equipment were the two #1 obvious brand differences between Ford products on the EUCD platform and Volvo's versions. E.g. Mondeo vs S80. It was the stuff you couldn't see or feel that tended to be lifted from Ford wholesale to save cash, like washer bottles and electrical boards.
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