Harlan,

Yes, the thing is quilted and has better cushioning that normal
boat-foam offers.

We spend a lot of time aboard and have found it improves our comfort
noticably. The price is reasonable - around $250 IIRC - which for boat
things is pretty cheap. I never would buy such a thing (manly men sleep
on a coil of line, right?), but my wife found it and wanted one. Now
we're both glad we got it.

They also offer fitted sheets which we bought. There's no difference in
comfort or anything, but my wife likes them. I'm indifferent to them.

Jack