TomB- you should quit while you're behind. I agree with you that in a double-blind test that it would be difficult to distinguish between brands. However, you are COMPLETELY off base on your evaluation of the "types" of foam and who uses what. EVERYONE uses Japanese foam. JACO uses it. GRP uses it. The Japanese use it. The only American foam used anymore is green rubber and that is hardly ever used. All the carpet foam we use is Japanese. As I've said before, everyone uses the same foam.