http://www.slowtwitch.com/Tech/Thoughts_on_science_perception_4571.html
There is another article that puts real numbers on the contribution from each "spring" in the system; saddle flex, seatpost, frame, wheels and tyres for comfort.
Tyre pressure really is the only one that matters.
@dubtap started
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http://www.slowtwitch.com/Tech/Thoughts_on_science_perception_4571.html