More money = bigger holes = more air flow = cooler head.
When I had a cheap helmet I never wore it, because my head got so hot that I got a headache all the time. When I bought an expensive helmet, it was like having air conditioning on my head. The only time I can imagine wanting a cheap helmet is in the dead of winter, and even then I'd sooner just wear a headband or a warm hat underneath.
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Zero gallons to the mile