Both have comfortable sides to them, for years I wore coveralls to work, they where comfortable, loose and baggy. Then we went to pants and shirt, OK, but not near as comfortable and roomy. But on the other side, come on, how can you compare a pair of jeans to a full skirt for comfort. (closeted, often don't feel the need for all of that padding.) Or a pair of leggings to jeans. Even jeans to jeans, I find the girls jeans win hands down, I like the lighter fabric, and the stretchy feel of them.
Tee's women's softer fabric happier colors, and a cute fit, girls still win.
Oh, and I'll take a night gown over PJ's hands down. But then we do have a different slant on the subject.
Besides, whats more comfortable than wearing what matches how you feel in side.