I am going to need a layout blind for goose hunting harvested corn fields next season. I have a bad back. My question is; which ones have the most comfortable seat?

They are not cheap, hoping for some advice before spending the cash.

I'm not a fan of blinds. Second shot out of a pit is like the first shot out of a blind. I also find them uncomfortable.

I like this, https://www.cabelas.com/product/NORTHERN-FLIGHT-QUICK-SETUP-BLIND/3258588.uts?slotId=5

Very roomy and pretty solid construction. Has a Pillow built in which is nice. collapses fast and easily folds up nice and easy to carry.

I also have a Rig Em Right X-Factor that is very good also.

Not allowed to dig a pit on crop lands.

Take a look at the Avery blinds...especially the Finisher. It works well for me and my bad back.

I've used an early model Finisher blind for decades. It provided pretty decent back support though the rear support bar was a little high for best comfort. Later models have the bar curved downward which allowed the head to lay back which helped with comfort.

If one needed a firmer support for the back they could do as a buddy did for his dad. He took a piece of plywood and added a board on a hinge to the one end to make a ramp. A chaise lounge cushion was used for additional comfort. The hinge allowed the angle to be adjusted somewhat. A strip of Velcro from the board to the plywood as well as resting the board on the blind bag was used to hold the angle. It seemed to work well for them. I use a similar board set up in nice weather when I don't want to drag the blind around. Pull some stalks over your body and you blend in quickly and cheaply.

The greatest problem for me and my back problems was not the back rest but the recoil and upper body movement as one has only that part of the body above the waist to move with the recoil. Being able to stand or even shoot while kneeling helped considerably to alleviate the effects of recoil.

Another suggestion to look for is to buy a blind that has rather gentle or sloping angles. Blinds that have sharp angles tend to cast shadows when sunny and I have seen wary birds shy away from them. Assuming you are hunting in Texas, this can be a concern, particularly if hunting snows and/or cranes.

OK... no PIT, but can you dig a 24" wide and 18-20 deep sloping hole, and pile the dirt behind you to provide a back rest? This is what we do and have our legs from the knee on out of the hole... VERY comfortable (think lounge chair) and we just fill in the hole before leaving.

No one is allowed to dig in these corn fields. Besides the ground is frozen solid.

Have an early model (earlier than the one linked above) Cabela's Northern Flight. It's fine when set up, but a PITA to get set up (connecting doors to frame is a bitch). Comfort-wise it's plenty comfy but I don't have back issues to speak of. I'd probably look at something else were I to buy another layout.

They must have changed the design because mine as pictured in the link I posted is super easy to set up.

I had an issue with one of the layout blinds, I think it may have been the Northern Flight, in that it was a little short inside for me.
If you are moderately tall (I'm 6'5") you might check the interior length, remembering that you'll have added length with a hat and wader boots, etc.

I’d figure out a way to use an A Frame blind. Hunt the edge, a pivot or just put in enough grass that it looks like a mound out in the middle of the field.

I am 6'4" and it is good. None of them are made for any of us tall guys.