Hi paladin732,
In general … you will find that the “value” of the mattresses made by a factory direct manufacturer is fairly consistent across their entire lineup with perhaps a slightly higher margin in their upper end mattresses. Their higher cost mattresses will generally reflect higher quality and more costly materials which is certainly the case here.
Based on what I know of it and a discussion with them … it certainly uses higher quality materials than the 13" gel memory foam on Amazon and is using some very advanced gel memory foam with several cooling technologies incorporated into the foam and the quality of the base layer is also higher than the Ultimate Dreams 13" as well. The only real “equivalent” is that both of them use some 5 lb memory foam.
It is certainly “worth it” based on a quality, materials, design, and performance standpoint but of course each person would need to decide for themselves whether the extra benefits, return options, and quality of materials justifies the extra cost based on their own personal value equation.
Phoenix