Good question. The meaning isn’t clear to me. Patagonia appears to use “comfort is relative” for some of its most “action-wear” type of items. So, my best guess is that the trademark is meant to appeal to people who are proud that they do uncomfortable things, to give them a feeling of superiority over people who stay home in “true” but lazy comfort. The idea is: “Even though you will be wearing this product while doing something really uncomfortable and physically demanding, like climbing a mountain, these clothes will help you feel relatively more comfortable （比较舒服).” The implied meaning is “Even though you won’t be as comfortable as a person sitting at home in their hot tub with a glass of wine, you are a much better and more interesting person because you are active and adventuresome.”

it means it depends on the individual, some people like to be warmer, some colder, some like tighter clothes, some looser, colors, styles, etc.