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Hi,
The rating is the same and the safety provided is similar, but not exactly the same. As mjw930 says, the differences in Price are due to Materials, but also how much Marketing a Particluar Company does. You pay for the Marketing in the MSRP of the helmet.
Personally, I have tried both Helmets you're looking at and didn't like either one, they seemed cheaply made.
I currently use both the Bell Sport 3 for AutoX and the Bell Vortex Ultra for SCCA Track events in my Formula Vee because it features better ventilation.
Don't buy a cheap Helmet. Even though it may possess the same rating, it will not hold up to longterm use. The Liner will tear or Foam will shift. Buy a reasonably priced one $300 for the Sport 3, $599 for the Vortex Ultra. These will give much longer service than others you have mentioned. Good Luck!...
Happy Motoring!... Jim'99
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