Get the V12E2,  way much better than the overpriced XM2!  V12E2 is UHP category while XM2 is just low end eco category tire. V12E2 is only around rm165-170 for that size, not 200! If you're considering XM2, might as well buy the PS3 coz just slightly higher price yet do much better UHP category tire. But again V12E2 is better value for money than PS3 coz much cheaper for about the same performance.

As for the rest, just forget about them!

He asks for comfort with minimal sacrifice of performance so I think the V12E2 fits the bill. It's still UHP but pretty silent with relatively soft sidewall hence also pretty comfy ride. IMHO it's a pretty well balanced tire in all those criteria. Other choices like Cc6, Uc6, XM2 are geared towards just comfort and durability but sacrifices a lot on performance, basically lousy grip! Anyway the main function of tire is to transfer power to the ground and give change of directions,  so grip performance must always be higher priority and the others are secondary.