Great question — answering as the UphillTech team:
A lot will depend on the construction of the helmet. For example the basic material in the helmet will be some sort of sponge or foam which relies on its texture to absorb sudden impacts; does this degrade over time? For example, a loaf of bread gets its texture from the tiny air bubbles formed while rising and proving, but if left to prove too long, the structure collapses, or, once baked, the bread will harden and not be as flexible. So it might be with helmet foam; at least, that's the concern, in particular when subjected to sustained UV/sun light. It's certainly not been a concern that manufacturers have been quick to dispel. But there is another side to this question, not just whether...
Full answer by Unsliced: https://bicycles.stackexchange.com/a/16166 (CC BY-SA 4.0).
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