silk liner adds about 1/2 a season in my experience
Cotton liner is good as you can clean it but not for much else. Rubbish if it's hot and you sweat or if it gets damp.
Fleece liners can work well.
There is no standard for comfort rating so you need to take it with a pinch of salt. I would be reluctant to rely on a bag that would only be adequate if you wore your down jacket. The only reason I can see to do this is if weight is a very serious issue (mountaneering, rock climbing etc.)
Try alpkit, fieldandtrek (used to have stuff), tgo for advice, not sure if it's any good. A few minutes with google will see you right, a lot of manufacturers put this gumph on their websites.