Its not just about material, its about the rake (or offset) as well.
The most comfortable bike i have is an old Raleigh Clubman, 531 frame with steel (non 531) forks. Its remarkably plush and smooth, like gliding over the road. The important thing is the rake, its quite marked, old fashioned looking by todays standards. I think this damps out an awful lot of vibration, it allows a springiness. With straight forks, all the vibration goes straight up to the rider.
The most uncomfortable ive had was a Raleigh Chimera, chro-mo frame, steel forks. The forks were really quite straight, no rake. You felt every pebble, every bump, the bike almost used to shake over anything other than smooth tarmac.
Both Bianchi's ive had are carbon forked, the latter being full carbon. Its very comfortable, maybe not as good as the Clubman..no Zertz inserts either in the full carbon. But then pull out a full carbon fork, they're astoundingly light.
It's all about compromise, weight against comfort, comfort against responsiveness of steering.
Rake has been reduced on more race orientated / road bikes because it affects steering. My Raliegh Clubman, while remarkably comfortable is a bugger commuting traffic, so hard and unresponsive when steering, because of the rake.