No comfort issues here.
If you have a specific question, ask it. Otherwise, you can refer to the head-fi review.
Audeze Penrose X and Penrose (head-fi.org)
It's quite detailed. Those impressions mirror my own.
bottom line: if you can afford them, you'll have a headset that is not only the best headset on the market for these consoles, but will also probably be the best pair of headphones you own for general music. Consider it a strong endorsement.
They can be replaced. I don't know if there are any aftermarket pads for it.
I can't say I agree with the review.
The ear pads are simply not that comfortable, at least compared to my Hyper X Cloud which have supremely comfortable faux leather earpads. The pressure from the earpads is a bit too local and not spread out enough. It had gotten better though since I stretched out the headband to reduce the clamping force.
There's also no mention of the incredibly obvious whooshing issue the headphones are currently exhibiting (though Audeze has said a future firmware update will fix it, I have my doubts). That issue is making them unusable for me currently, especially in a game like Demon's Souls where any subtle noise triggers it (e.g. ambient noise, footsteps).
The feature-set is lacking somewhat. No iOS app. No option to balance audio levels between wireless and bluetooth. No Windows volume control. No ability to turn off the super loud and annoying announcer voice ("connected", "diconnected", "wireless", "bluetooth", "aux"). No ability to use them unpowered. No battery indicator.
The one thing they have going for them is the sound signature and instrument separation which is stellar. Bass is really, really good. Midrange is reasonably forward (though not as much as I would like, it's still better than just about any gaming headset I've tried). Highs are rolled off just enough to not be fatiguing. But the sound quality and detail resolution is being completely hamstrung by the whooshing.
I have no choice but to keep mine since return shipping from Canada is super expensive and I'd lose out on duties. Though, I have a driver imbalance with mine so I am RMA'ing them (for which they will pay the return shipping). If the imbalance and wooshing can be fixed, then I'll be reasonably happy. But still, they kind of feel like a beta product at this point and were definitely rushed.