Hi rxb609,
Yes they are sister companies that sell through different distribution channels (see post #4 here and post #3 here)
The Cool Luxe uses more costly materials in the mattress including a higher density and more durable base foam and it also has a free return policy while the Ultimate Dreams is either subject to Amazon’s large items return policy (if its Amazon fulfilled) or would require the cost involved in common carrier shipping to return it if it’s fulfilled by Dreamfoam.
They would both make good final choices between “good and good” and which one is the best choice for you would depend on how you felt about each one after your conversations with each of them and on all the parts of your personal value equation that are most important to you.
Phoenix