The most comfortable shoes I've ever tried are SIDIs. But they are very expensive. If you don't have this issue, go for SIDIs.
I have Five tens for platforms. they are on sale now here and I should say that they are very comfortable for walking too and also they stick to the pedal very firmly.
For clipless I ride something like these Diadoras but even if they are exacly my number, I feel them too small. I am ok for shorter rides but I could not afford to be in them longer than 2-3 hours. Especially in hot weather when my feet bloat.