I'm going to pick up a harness so I don't have to keep using swiss seats every time my guard unit goes rappelling (usually 2-3 times a year).  I've heard that Blackhawk makes a nice one, but it doesn't look much more comfortable than a swiss seat.  

Some of the civilian ones from REI and Galyans look more comfortable than the so called "tactical" one from Blackhawk.  Does anybody have any experience with who makes the best harness for under $50?  

I've used an inexpensive harness from REI for several years. Comfortable, good quality, and definitely easier to get into than tieing a seat!