So the answer to this question is: although the term “air conditioning” describes two different types of cooling, it has long since become synonymous with comfort cooling in everyday speech. In that regard, comfort cooling is indeed the same as air conditioning.

Comfort cooling systems are designed to offset lower density heat loads (e.g. heat generated by people, electronics, lighting etc.) and are typically used when buildings are occupied. Temperature control is on-demand but seasonal, usually on hot days when the inside temperature becomes unpleasant.

Precision air conditioning is designed to meet these very high sensible heat ratios. In contrast, a comfort air conditioner typically has a SHR of 0.65-0.70, and provides too little sensible cooling and too much latent cooling.