Hi Animus,
Most memory foam mattress use HD polyfoam not HR polyfoam as the base layer (although both of them in the right firmness level can work well with a memory foam layer or memory foam combination in the comfort layers that is suitable for the person in terms of PPP). HR polyfoam will have more “latex like” properties than HD polyfoam in most cases so the specifics of the base layer can affect the combination of materials in the comfort layer that will work best. Every layer in a mattress will affect the feel and performance of all the other layers to different degrees.
I would also be aware that just like the different types of polyfoam, there are a wide variety of memory foams that can have very different properties from each other even if they are the same density (see post #9 here and post #8 here). There are also a very wide variety of gel memory foams that can also be very different from each other (see post #2 here and post #2 here).
If you are planning to build your own DIY mattress … I would also make sure you’ve read post #15 here so you have realistic expectations of success and the trial and error and the costs that may be involved. The best approach is a “spirit of adventure” and a willingness to experiment and where the DIY process itself and what you learn along the way is more important than any cost savings which you may or may not realize.
Memory foam is too soft and isn’t suitable for use as a support layer (see the pros and cons of memory foam here). It’s only suitable for comfort or transition layers.
Phoenix