Hi Smuscles,
From a “commodity” point of view it certainly would be. You will normally find that all the mattresses made by the same manufacturer have a similar “value” across their lineup (based on the cost of making the mattress) although in the higher budget ranges the margins tend to be a little higher.
You can read some comments about the 13" gel memory foam mattress and the materials it uses in post #2 here.
The Cool Luxe uses more advanced and higher performance memory foams, has a more sophisticated design, has a different “feel”, and a higher quality base foam as well as a higher quality cover.
In the end … the choice will depend on your own personal value equation and which of the many objective, subjective, and intangible factors that are part of any mattress purchase are most important to you.