It looks like a great product to me. I see it as a last resort for avalanche safety. Better than some one trying to find me with a stick. As for comfort with a helmet on, who cares. the 2000 tons of snow hitting my head will be more uncomfortable. Price wise, 15,000-30,000+ for a sled is a lot more than 1200 for my life. Just my 2 cents.
Obviously it would be priceless in the event that it saved a life, but most guys don't have $15k - 30k to spend on a sled. I spent about 6 last year. So to put into perspective thats like you paying $3000 - $6000 on a pack.
I'm going to have to wait a while and ride smart.