These state they have a "memory foam" insert.  About the only padding I can find is the over stuffed tongue.  The rest seems to be made of plywood.  The leather seems to be a good quality and the sole seems to be made of quality rubber.  It's all very stiff.  Hopefully they break in quickly, or they are going in the trash.

One month update:  They are very not waterproof.  Even though the term is on each boot four times, it doesn't work.  Maybe less time writing it and more time making them waterproof.

The memory foam still hasn't appeared.  Buy me feet are starting to conform to the boot instead.

The leather upper has seemed to break in, so that part is working well.

TLDR: Not a good hiking boot, not a good work boot.  Would look good on a shelf if you wanted to say you had a pair of boots.