Yes, it does add comfort to toes particularly if the shoes are a bit too tight but there is a more important reason. And that's because many women do not give themselves a pedicure often enough to keep their toenails trimmed and cared for!
On the other side of the coin (or foot) I have seen some women's toenails that a falcon or hawk would carry with pride. Talk about either end of the scales. But basically, that double layer of fabric around the toes is to stop toenails from making a hole in your stockings.
Once a hole has formed at the toes of a pair of stockings you virtually have at most one more wearing before having to throw them out. You can only get that wearing out of them though if you are prepared to put up with a bit of discomfort because your toes get tangled in the hole and it hurts.
Not much ruins a pair of stockings faster than unkempt toenails. They either snag the stocking when putting them on or the toenail cuts through the fine fabric like a knife. Apart from the discomfort of the long toenails in shoes, even open toed sandals, long toenails become very painful when worn enclosed in shoes all day.
Have you also noticed the other thing about that double fabric around the toes? Sometimes if you buy a cheap pair of stockings the manufacturer has put a seam in there and after a day's wearing, this seam has cut into toes quite fiercely and one gets very footsore by the end of the day particularly if you have had to be on your feet all day.
I believe we should punish such cruel manufacturers by (a) not buying any more of their cheap and nasty product and (b) we should make him/her wear a pair of their own stockings all day.
I'm sure you've heard the story about "walking a mile in the other person's shoes…"
