In case it wasn't clear, I have had latex wrist and neck seals, silicone wrist and neck seals, and neoprene wrist and neck seals.
To ME, latex is the least comfortable, in all cases.
Neoprene are the most comfortable. But, neoprene wrist seals are not compatible with dry glove rings (as far as I know).
So, for really cold water, my preference and recommendation is rings with silicone seals at the wrists and a replaceable neoprene neck seal.
For water that is cold-ish, but warm enough to choose wet gloves, I prefer neoprene wrist and neck seals.
For water that is not cold and a drysuit is chosen for redundant buoyancy, I prefer neoprene wrist and silicone neck.
Most people with drysuits only have 1 suit. Or 1 primary with a backup. If I were going to just have one drysuit for all occasions, it would have wrist rings, to support using dry gloves in really cold water, and a Quick Neck to support quick neck seal changes in the event of a tear. Silicone seals for the wrists and a neoprene and a silicone seal for the neck (since you need to have a seal and a backup/replacement seal anyway).