Hi rdc0154,
The simple answer is no.
There are far to many variables, unknowns, and personal preferences involved and for the most part some of the best options in many areas of the country are only available locally.
The name of the manufacturer on the label also isn’t nearly as important as the materials and components in the mattress because all manufacturers have access to similar materials.
The most important part of the “value” of a mattress purchase is how well it matches your specific needs and preferences in terms of PPP (Posture and alignment, Pressure relief, and Personal preferences). If a mattress isn’t a good match for you then no matter what the quality or price of the mattress it would have little value to you if you can’t sleep well on it (see mattress firmness/comfort levels in post #2 here).
Outside of PPP … a mattress is only as good as its construction and the quality and durability of the materials inside it. Almost all manufacturers use lower quality and less durable and higher quality more durable materials in their mattresses depending on their budget range. If a mattress uses lower quality materials that will soften, compress, and break down too quickly relative to the price you paid … this can result in the loss of comfort and support which was the reason you bought the mattress in the first place and the loss of comfort and support isn’t covered by warranties. No matter how well you sleep on a mattress at first … if it only last for a few months or years before you need to replace it then it would also have little “value” to most people. You can see some of the quality guidelines I would suggest in post #4 here.
Outside of the suitability of a mattress and the quality of the materials … the other parts of your personal value equation that are most important to you (including the price of course) relative to your other finalists would also be important parts of the “value” of a mattress purchase.
While there is no single mattress or manufacturer that is “best” out of all the many thousands of mattresses that are available in the market … the tutorial post here has all the basic information, steps, and guidelines that can help you find the mattress that is “best for you” regardless of whether anyone else may make the same choice.
Phoenix