My suspicion is that most perceptions of wheel comfort are autosuggestion. Crossed, thin-wire spokes on a low profile rim look like they should have more give than fat bladed spokes in an aero rim, so that visual perception drives the subjective experience.

Think about it. Any differences in rim deflection that were significant enough to be felt over even tiny differences in tire pressure would almost have to be from a nearly catostrophically poorly built wheel.

The exception here would, of course, be for wider rims since that significantly changes the shape of the tire's cross section. But again, that doesn't come from the suspension within the wheel components. It's a change in the tire.

The tire is the suspension. Not the wheel. No?