As for lots of things, you can probably get a decent cheap helmet (Schwinn intercept). LIkewise you can spend over $100 and get a not-so-good helmet (eg Kask Valegro). This from a safety standpoint taken from below ratings. Fit is probably most important, as not all helmets fit all shapes of heads the same.
As good a place as any to get an idea of what's out there:
https://helmet.beam.vt.edu/bicycle-helmet-ratings.html