tcs

The first 'site' is just a press release from MIPS corporate. SkidLid Corporate told everybody their helmets were the best, too.

The next two are from one or two years ago and really the same info, which led me to the actual

https://www.helmet.beam.vt.edu/bicyc...t-ratings.html

Virginia Tech helmet test web page and there I see in what seems to be the latest results that a WaveCell helmet bested some 39 MIPS helmets in their tests. Fifteen of those 39 MIPS helmets only reach the 4 Star level in the Virginia Tech tests, another just rates 3 Stars. I'm not seeing 'technology A beats technology B'; I'm seeing 'the devil's in the details'.

Virginia Tech does independent (AFAIK) helmet testing. So does Consumer Reports.

https://helmets.org/cu_2020.htm

They have different test regimes that they feel most accurately model real-world events. They have different lists of the 'best' helmets.