It all depends on personal circumstances.
If your top speed is around 60mph but in average you don't do more than 40 then you have no reason for an expensive super-duper lid.
If on the other hand you go on weeks touring then you really want to get something better. After a couple hours riding you will find that a cheap helmet becomes uncomfortable, heavy and if noisy this also is a problem.
Of course if you have a few 1,000's that you don't know what to do with it. Then you can go as crazy as getting a F1 helmet with all the gizmos that you can imagine. Made of carbon fibre, auto-dimming visors with electrical defog system. custom made, etc.
At the end is a matter of balance between what you need and what you can afford.