Just like there is no reason to pay $400 for a set of cranks when Shimano 105s will do the trick? The Atmos fits me better (I have a giant head), it has more vents, sits lighter and has an arguably stronger skeleton (it has an integrated set of carbon sheets that keep the helmet from splitting that the is unique)then the other helmets in the line. It *is* a better helmet on several levels, but the diff between no helmet and a $40 helmet is the important one, much more significant than the diff between a $40 and a $180 (how much the atmos costs). My logic in buying one was that I rode with a p.o.s. bell helmet that didn't fit right for 11 years before I replaced it with this one so I figured I'd get one that fits really well this time.