Hi Lunasea,
True HR polyfoam such as what you are looking at is a very high quality material that has many similarities to latex. This will depend on it’s specific properties (different polyfoam formulas can produce different properties) but the best of them are very durable materials that have many of the same properties as latex although in most cases to a lesser extent (including resilience, durability, and comprersion modulus). Of course they are also completely synthetic materials which use many more chemicals in their formulations than latex for those who are concerned with this. They are typically less costly than latex itself but more costly than conventional foam.
The ILD of polyfoam is also tested differently from most latex so a particular ILD rating in latex will usually feel softer than the same IFD rating with polyfoam (see post #2 here).
There are many HR polyfoam mattresses that use it either in comfort layers, support layers, or both but I don’t have a specific list. They are much more common with smaller factory direct manufacturers than they are with mainstream manufacturers wehre you very rarely see them.
In an “apples to apples” comparison with the same softness level (not necessarily the same ILD) and depending on the specific HR foam formulation, they would “feel” quite similar yes although latex would be more elastic, a little more resilient, a little more conforming and point elastic, more breathable (in most cases), and more durable than most HR polyfoam.
Phoenix