My $50 Specialized Align II received better performance test results in the Virginia Tech Ratings. Bontrager's own Rally MiPs helmet outperformed all of their WaveCell helmets. Also, some WaveCel helmets also have portions lined with EPS. It is great that people are trying to improve cycling technology. MiPs is one such attempt. And WaveCel may have some advantages that the Virgina Tech testing doesn't reveal. So the marketing video from Bontrager seems to me to be utter BS likening an EPS helmet to 30 year old steel bike frame technology and their new WaveCel technology to a modern carbon fiber bike - that is "better in every way." But unlike the modern bike, the advantages are not clear at all. They appear to be marginal to non-existent if Virginia Tech's helmet testing protocol is to be believed.