My husband and I just took ETN to and from Guadalajara (Zapopan) this week from Nuevo Vallarta. The two buses were VERY different.
Going to Guadalajara, we rode on a 2-level bus, which afforded wonderful views of the countryside through huge windows.
The seats reclined almost fully, electrically operated. The area of your seat is not encroached at all by the person in front of you reclining. There were touch screen TVs with movies, games and music on the back of each seat. Headphones and pillows are provided. Oodles of room for your stuff by your seat. There are even cup holders and little tray tables like on a plane! There was wifi and outlets to plug in your devices. The front seats would be awesome as you can look out a huge picture window. We got a slim ham and cheese sandwich and a soda for on board snack.
On the way back, I was very disappointed. The bus was much older, there were a few TVs overhead. No choice of entertainment. There was no wifi even though the ticket agent said there would be. No place to plug stuff in. Manually operated reclining seats and an un-adjustable footrest. Almost everyone kept the curtains drawn the whole time so the bus was just dark and no way to look at scenery. Our snack we got for on board was a Krispy Kreme donut and a soda.
No separate waiting room in either Nuevo Vallarta or Zapopan.
All in all, next time we will either take the 2-level bus or go on Vallarta Pus. There was nothing about the normal ETN bus that was worth any extra price to me. The extra size of the seat to me is insignificant for a 4 hour trip. Overnight it might make a bigger difference.