According to Osho, yes—basic comforts are necessary, not as ends but as supportive means. A relaxed, well-cared-for body-mind provides the ground for meditation and awareness. Neither self-torture nor indulgent luxury helps; both distract. Use comfort to create ease and energy, then turn inward and go beyond dependence on it.
Have enough comfort to be healthy and relaxed so you can look inside, but don’t chase comfort or glorify hardship.