for above 10k.....
for me.... tempur's memory foam was the best..... because it was soft enuf to "sink" my whole shoulder in the bed when sleeping side ways but yet, kept my back in a straight line....
then it was simmon's memory foam.... which wasn't too bad.... i'd also liked two other simmon's, 1 from the US factory, around 22k i guess, and another from the korea factory, which has a smaller coil inside the main coil....
next i guess would be sleep to live, with either 600 or 800 series.... felt abit like i was floating on the bed....
serta's vera wang and their latex was good also.... had abit of sleep to live for the vera wang but harder.... the latex would also be harder than the simmons.....
below 10k
natura's ravello, it was very nice, but the memory foam part was abit hard. took a while before the memory foam contoured to your body. but after it does.... then it feels good (this bed is good for heavy ppl)
after that was spring air's artemis and englander (17" thick) mattress... almost the same feeling as serta's vera wang, doesnt really contour to your body fully.... i would rate spring air above englander because the 17" thick would be a real pain when wanna find fitted sheets.....
Note: for ppl who is in a budget, my recommendation is to get a reasonable matress and buy a good memory foam / latex topper..... this will give you instant luxury feel...