In my opinion they 176 is more comfortable. It hugs your body more and has better head support. There is one (major) flaw with this chair, however. The tray table does not sit high enough from the seat itself and may scrape or hit your legs when you swing it over your legs. It's very close to your legs and if you have bigger legs than me (I'm 6'0" and 205 lbs), it may hit into your legs. Look at the photo and you can see how low the armrest is where the table attaches. This may be why you don't see a lot of them out there, I'm not sure. I remember sitting in it at High Point Furniture Market and noticing this. If you are OK with this then it is more comfortable than the 103. If you plan on using a laptop on the trays, then think about another model. Hope this info helps.
Home Theater Seating and Decor
Home Theater Seating