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I agree that the $80 (total parts) is a better "deal", but for $135, you are getting the real deal foam earplugs, which are MUCH better then the velcro stuff on the inside of the helmet, and the MIC is of a very high quality. I would spend the $50 there, as you will see a difference. During a 1.5-3hr stint, the foam earplugs help take a lot of the car sound out of your head, and you get a less tired then with no hearing protection.
-Tom
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Absolutely right, that's where we ended up. Then again, what I'm saying is $60 plus $20 of parts and some soldering, vs. $180 on your price list (helmet kit mike, PTT, and car harness)... though the connectors on what you're looking at may be more robust long-term. Then again, we've used our setup for I think 4 years now without (connector) issues. Just trying to optimize the return on investment here!