Hi yianni54,
If the latex in both mattresses was exactly the same type then from a strictly commodity point of view (and excluding any other components such as the ticking or quilting that may have a significant effect on the cost of the mattress) one would have better “value” than the other yes.
The value of a mattress is not just it’s “commodity value” however so from a suitability point of view … the one that provided you with the best PPP (Pressure relief, Posture and alignment, and Personal preferences) would be the better mattress … for you. This would be based on the design and layering of the mattress and not just the type or amount of materials.
No matter what the quality or “commodity value” of a mattress … if it doesn’t match your needs and preferences it would have little value to you.
Of course I would prefer a mattress with higher commodity value and this would certainly be part of most people’s “value equation” … but it is only a piece of the picture … not all of it.
Phoenix