Nobody I know has noticed this, but by using advanced tooltips, you can see the durability of items, and helmets have less than boots, even though they are more expensive, simple as that.
Comments 13
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MC-187845
Boots have more durability than helmets despite requiring less material to craft
Open
8
(Unassigned)
Confirmed
Items
1.15.2, 1.16 Pre-release 2, 1.16.1, 20w30a, 20w46a, ..., 24w46a, 1.21.4, 25w10a, 25w16a, 25w20a
Retrieved
This is not a bug.