Part of the challenge is starting out with items that aren't so comfortable/high class, then as you earn money you have to decide what to update -- do you want to get a better bed so you're not so uncomfortable, a better shower so you don't get a cold shower in the morning, or better appliances so your food turns out better?
One thing I'd love to see is the ability to upgrade beds and sofas -- pay a small cost for materials then use your handiness skills to upgrade the items. Maybe upgrade a maximum of 3 comfort levels.