Hi jazz,
That would depend on the type of foam you meant (polyfoam, memory foam, latex foam) and on the specifics of the mattress you were comparing. There are thousands of “foam” mattresses that have different types of foam and designs that would all be different from each other.
The iComfort mattresses are memory foam mattresses (which generally have various layers of memory foam over a polyfoam support core although some of them have other materials in the mix) so they are really an apples to oranges comparison with an all polyfoam mattress like the Tuft & Needle although like other major brand mattresses I don’t consider the iComfort mattresses to be particulary good quality or value choices for most people (see the guidelines here).
Polyfoam is a lower cost material than specialty foams like memory foam and latex but there is also a range of grades and densities that determine the quality, performance, durability, and cost of polyfoam. They use @2 lb polyfoam which is a good quality and durable polyfoam but it will be very different from a memory foam or latex mattress both in terms of cost, performance, and “feel” (which is very subjective) and it will also be different from other polyfoam mattresses that use different types of polyfoam or have a different design and layering.
It’s certainly carefully designed and could be a good quality/value choice for those that are in a lower budget range that doesn’t allow for more specialty foam materials or components and would be a good option for those that would prefer a firmer “all polyfoam” mattress as long as it’s likely to be a good match for their specific needs and preferences in terms of PPP (Posture and alignment, Pressure relief, and Personal preferences) and the other parts of their personal value equation that are most important to them.
Phoenix