Sure, TVs are much harder to make than mattresses. I agree completely. But that doesn't explain why mattresses are so expensive and why we have 500 mattress manufacturers and obfuscated models and prices. In fact, your line of reasoning would lead to the opposite conclusion: Mattresses should be cheap, a commodity product dominated by 2 or 3 manufacturers who eke out a few percent margin, selling at a standard price. But that's not what we see.