And real humans are wearing a balaclava, skull caps or beanies that end up basically working like an additional mips-like sliding layer.
...
So my nitpick is more just about the absolute advice to don't wear a hat layer under the helmet. With a properly strapped in compressed knit beanie, at best there is some extra cushioning can add extra distance for the velocity to dissipate which is good. More distance to decelerate is everything. At worse, it is a tradeoff of impact protection for better rotational protection.
My $0.02: if you can fit anything more than an ultra lightweight skullcap or balaclava under a helmet the helmet is too big to properly serve its purpose. And most folks don't wear the straps tight enough, or cinch up any fit dial, etc. When this is the case the helmet is performative protection, at best.
A helmet should be close-fitting, and when it is the helmet will provide better insulation than any cap/hat. If you need extra insulation, pull a hood
over the helmet - most modern ski jackets have hoods that are compatible with helmets, and the hood does little to affect the function of the helmet - far less than wearing a knit beanie under the helmet.
I won't get further into the weeds here, but know that a
properly fitting helmet can help mitigate the severity of head injuries. Some impacts go beyond the design specification of snow sports helmets. Some snow sports helmets meet more exacting standards (e.g. a FIS certified helmet for alpine racing).
As far as replacement is concerned I use the same metric as with my bike helmets: a good knock, even without visible damage to the outer shell or the surface EPS foam, warrants replacing the lid. It's a small price to pay in the long run.