Helmets, like anything else in cycling (or anywhere, really) exist in a broad price range, with a definite point of diminishing returns. Going from a $20 Wally World helmet to say a $70 LBS helmet, and you can notice an immediate, significant difference. But going from that $70 helmet to a $200 one might leave you saying, "well, it's lighter, and it seems to cool a little better."

In stark contrast to my own line of thinking, I went straight from the $20 to the $200 with no stops in between. It was something like $150 to keep my feet comfortable, so I'm fine with $200 to protect the bucket my brain sits in. It is also a very, very comfortable helmet (Kali Maraka RD.)