Here are two helmets from the same store:

https://www.mec.ca/en/product/5057-5...Cycling-Helmet
https://www.mec.ca/en/product/5063-4...ce-MIPS-Helmet

They both weigh the same roughly (250gm sm. vs 280gm med.).
Both have the same safety ratings (CPSC, EN1078)
Both made of the same base material EPS (foam).

One is $45, the other $300.

If I were a salesman I could just ask the question: "what's your brain worth" and let the ego take over. The marketing is designed precisely for that.