Look at it from a pricing perspective. If all helmets are under $100, and someone has a $300 budget, then you've left $200 on the table. If all helmets are $300 and someone can only afford $100, then you've left $100 on the table. If you offer a range of prices, then each person can match a price to their budget. Almost all modern pricing theory is based on some variation of this idea. I run a small business, and my products range from $50 to $100.