Not reading through all the comments, but the way I used to explain to customers was that basic helmets had a baseline safety and tech. As you get more expensive, you start removing material to make it lighter, ventilate better, etc.
So you're paying for the fancy tech that they have to include to make it safe as you remove all that material. Kinda like an F1 where compared to a sedan, there's a lot less stuff for crumple zones so they have to figure out other ways to protect and get that kinetic energy channeled away from the object worth saving. Most people ended up getting it or at least gave me lip service to the effect that they did.
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