Hi thelucs,
Welcome to the Mattress Forum! 
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“Rating” manufacturers isn’t something that is the done on this site. Instead, we assist you with “how” to select a mattress, providing you with the tools you can then use to evaluate any retailer or manufacturer. The first place to start your research is the mattress shopping tutorial here which includes all the basic information, steps, and guidelines that can help you make the best possible choice … and perhaps more importantly know how and why to avoid the worst ones.
Two of the most important links in the tutorial that I would especially make sure you’ve read are post #2 here which has more about the different ways to choose a suitable mattress (either locally or online) that is the best “match” for you in terms of “comfort”, firmness, and PPP (Posture and alignment, Pressure relief, and your own Personal preferences) that can help you assess and minimize the risks of making a choice that doesn’t turn out as well as you hoped for and post #13 here which has more about the most important parts of the “value” of a mattress purchase which can help you make more meaningful quality/value comparisons between mattresses in terms of suitability (how well you will sleep), durability (how long you will sleep well), and the overall value of a mattress compared to your other finalists based on all the parts of your personal value equation that are most important to you (including the price of course and the options you have available after a purchase if your choice doesn’t turn out as well as you hoped for).
Outside of PPP (which is the most important part of “value”), the next most important part of the value of a mattress purchase is durability which is all about how long you will sleep well on a mattress. This is the part of your research that you can’t see or “feel” and assessing the durability and useful life of a mattress depends on knowing the specifics of its construction and the type and quality of the materials inside it regardless of the name of the manufacturer on the label or how a mattress feels in a showroom or when it is relatively new so I would always make sure that you find out the information listed here so you can compare the quality of the materials and components to the durability guidelines here to make sure there are no lower quality materials or weak links in a mattress that would be a cause for concern relative to the durability and useful life of a mattress before making any purchase.
While other people’s comments about the knowledge and service of a particular business can certainly be very helpful … I would always keep in mind that you are the only one that can feel what you feel on a mattress and I would be cautious about using anyone else’s suggestions, experiences or reviews on a specific mattress (either positive or negative) or review sites in general as a reliable source of information or guidance about how you will feel on the same mattress or how suitable or how durable a mattress may be for you. In many if not most cases they can be more misleading than helpful because a mattress that would be a perfect choice for one person or even a larger group of people in terms of comfort, firmness, and PPP may be completely unsuitable for someone else to sleep on (even if they are in a similar weight range). In other words … reviews or other people’s experiences in general won’t tell you much if anything about the suitability, quality, durability, or “value” of a mattress for any particular person (see post #13 here).
And while price is certainly important of course … the “value” of a mattress purchase is what is most important and price is just one of many factors that can affect the “value” of a mattress purchase. There isn’t a “formula” that can be used to assess or “calculate” the value of a mattress because there are so many different variables and criteria involved that can affect the price of a mattress that can each be more or less important to some people and not to others who may have completely different criteria or definitions of “value”. The value of a mattress purchase is also relative to how a mattress compares to the other finalists you are considering or to other mattresses that are available to you in your area (or online if you are also considering online options). There are many reasons that a mattress that may be “good value” for one person or in one area of the country may not be good value for someone else that has very different needs and preferences or that lives in a different area. There is more about the 3 most important parts of the “value” of a mattress purchase in post #13 here which can help you make more meaningful quality/value comparisons between mattresses in terms of suitability (how well you will sleep), durability (how long you will sleep well), and the overall value of a mattress compared to your other finalists.
At Spencer’s I’d focus more on the Natura line and avoid the Aireloom, Sealy and Stearns & Foster. I have spoken with Mike before at Mattress Mike and he provide the information about any of the mattresses he carries for consumers, and his line will extend from promotional to latex.
Phoenix