I always struggle to understand Brucey's analogy of bigger frame/horizontal TT being more comfortable.
It seems to me the safety bicycle frame is built in triangles for stiffness,in planar movement.
Sticking with steel frames,torsionally,longer smaller diameter tubes of the same wall thickness or even thicker walls,will bend easier,so bigger frames in standard tubes will flex more when subjected to sideways stress such as cornering and when power is applied.
I understand flexing of the frame when cornering which isn't desirable and can lead to serious bad handling problems IMHO.
I also understand the BB flex when power is applied.
There's a theory that if the rider is in 'tune' with this BB flex the frame gives something back in the returning springiness.
If this rider to frame tuning,is harmonious and the frame gives back on the return spring,then the frame will be more suited to the rider and as a result the rider will be more comfortable due to not expending as much power or the power expended is somehow evened out or multiplied(?).
However the return spring needs proving to be beneficial in the first place.
To my mind given power is watts and a random figure of 200watts is put into each pedal stroke that is total expended power.If the frame 'stores' 50 watts(random) of the total and gives it back somewhere else on the pedal stroke(in a harmonious relationship situation),the rider gets the 50watts back.
The same rider on a frame with non or not much BB spring/movement still puts in the 200watts of power but non is stored/returned will put the full 200watts through the cranks to the chain and rear wheel.
Theoretically the power to the rear wheel is the same but the 'spring back' frame could if we are to believe the theory,even out the power feed.
Whereas a non springy frame the power output is still the same but not as even for the same watts expended due to no frame 'spring back'.
That is unless the rider works with the lack of 'spring back' and evens out his/her power delivery,this requires technique or an adjustment of technique for optimum efficiency.
Another source of comfort could be that longer tubes could absorb more road buzz especially if riding narrow high pressure tyres on less than perfect roads.
FWIW,IMHO I need convincing of the springback theory,I'm prepared to believe there could be something in road buzz theory.I'm not for noodliness when cornering.
IME the front fork is the only item to provide 'suspension' in a DF bicycle and can be improved greatly by tube choice and type of bend,if it has flex in the plane thereby evening out small bumps especially at speed and resists flex in torsion giving accurate steering it's going to be more comfortable.
Straight tubes in a frame don't provide suspension AFAIK.
All that said,IME most comfort comes from tyres especially on less than perfect road surfaces and on those roads bigger supple tyres run at the correct TP's for load make the biggest difference in comfort.
IMO,comfort is subjective,I'm not the same person I was even ten years ago,but twenty years ago my body could stand far more discomfort without even noticing it than it does now,back then I rode mainly 23 and 25mm and 32mm touring, tyres on 531 traditional steel frames with a more aggressive riding position.
Today I ride oversized steel tubed compact frames,with straight bladed forks,supple 35mm tyres,a far less aggressive riding position and compact drop bars.
I also use lower gearing mainly because I need lower gears for climbing as I don't have the aerobic capacity I had then to climb out of the saddle,also at the high end I've no use for 50x13 preferring a top gear of 46x14 which I can spin up to 30mph on a good day with a serious tailwind

.
My ride times aren't a lot slower,but my comfort levels are much higher even though my pain acceptance levels being a lot lower.
On frame that stands out as being as dead as a Dodo and seemed to drain energy out of me was a 231/2 inch,traditional horizontal TT 531ST throughout,touring frame,loaded it 'worked with me' unloaded awful!
I'm always willing to be educated if I've misunderstood anything.