Tyres, wheels and comfort

I've been riding Michelin Pro Race 3 on Ksyrium Sl's all summer. Yesterday I put on a pair of Shimano RS10, with Schwable Lugano rigid tyres (same width as Michelins) and the ride felt so much more comfortable. I didn't really notice any loss of speed and it's got me thinking is it really worth spending all that extra money on fancy wheels at all?
I've not done any climbing with the new wheels yet, which is where I'd expect the Mavics would excel.
What I would like to know is if its the wheels, tyres or both that affect comfort?
I've not done any climbing with the new wheels yet, which is where I'd expect the Mavics would excel.
What I would like to know is if its the wheels, tyres or both that affect comfort?
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and tyre pressures.......