I am the 4th owner and just bought her in May/2011. The 1992 brochure that is with all the paperwork from the original owner calls it an optional "Comfort Package". They are OEM as all cushions match and are tan and not white. There is also a cushioned back on the seat in front of the helm and both have zippered pocket the length of the seat. so in answer to your question, maybe yes but not called that in 1992.
According to the 1992 Boston Whaler price list they call it the "Custom Aft Seatback and the full cushion set"... $849 http://www.whalercentral.com/images/s...ptions.gif
Maybe it was also known as a "Comfort Package" but they don't call it that in the Boston Whaler Price List.