Eh, I'll give it ago.
This is the GTRacing e-sports chair, $145 USD:
https://amzn.to/39aT3DP
Like Odisseus noted, the seat is styled like a race car seat, and I honestly can't see how it's really comfortable at all.
This Hommall Gaming Chair is $118 USD:
https://amzn.to/3ad8FYM
It is ranked as Amazon's best-selling chair.
This is the BestOffice Gaming Chair, at $109 USD:
https://amzn.to/2QFSiwc
It's received the coveted "Amazon's Choice" award.
With that said, I don't believe that you can ever do better than the Herman Miller Aeron:
https://amzn.to/2WF9Dt4
Coming in at a cool $1445, it's one of the most expensive chairs ever. It's also one of the best-selling chairs of all-time, it's still in production and still in high demand. The chair comes in three sizes, based on your own physical attributes. It's absolutely customizable in the tilt and angle of almost every part, and provides full support from the base of your skull all the way to the floor. Having sat in one myself, it's literally like floating on a cloud.
You can find them used, or even refurbished online via Amazon for as little as $600:
https://amzn.to/2wvENIs
But, that's a bit pricey for my wallet. That's why I opted for the HON HVL534, for $150:
https://amzn.to/2JaHx0K
While it's nowhere near as customizable as a Herman Miller, the mesh seating and back make it quite comfortable. I frequently spend 10-12 hours a day sitting in this thing, I've owned it for a decade now and other than a few scuff marks it has held up very well. I believe this is the perfect balance of price, comfort and optimized OpenTTD game play.