The Medium-soft grade of SunMate is the only material approved for effective energy-impact absorption in a low temperature environment (below 59oF or 15oC) as listed in the 2018 FIA Formula One Technical Regulations Appendix.
The 2001 study on Formula 1 Headrest Band C materials performed by Andrew Mellor at TRL also found that the Medium-soft grade of SunMate® performed comparably during normal warm race conditions.
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photo courtesy of Tatuus