If you are looking for a cushion that you can use for a longer period each day, you need a little dense cushion. A gel-infused cushion is denser than memory foam. Plus, you need the excess heat to pass and keep you cool. The gel-infused cushions are known for making drivers cool and comfortable. Though memory foam cushions also come with ventilation and you can use them as well. Memory foam cushions are better at absorbing motions, so you sit comfortably in your seat. There is no one answer to which is better- gel or memory foam seat cushion. The choice very much depends on your budget.