Interesting question.
It really depends. If I am Lering to someone who is comfortable with the idea, and really just wants to have fun, more than anything else, then yes, a comfy bed, comfy restraints, etc are preferred.
However, if the idea is that I am the Dominant and she is submitting to Me (note the cap there), her comfort is not top priority. I will make her comfortable enough so that she's not distracted from my touches, and if that happens to be in a comfy setting, so much the better. I don't bind with pain, though. Well, not yet, anyway.
The idea is that she's submitting to Me. She will just have to take any sensations I decide to make her feel, be that tickling, pain, or incredible orgasms.