The ignorance of this forum and what passes for knowledge amazes me.
If the foam rubber/sponge was cut in a big sheet that you could sleep on, would you rather it be 1mm, 2mm, 5mm or 100mm thick? 100mm would be more comfortable.
If you had to fall on concrete over with news paper, how many sheets of newspaper would you like to have between you and the concrete?
THICKER IS SOFTER.
I have criticized the Paddle Palace's data because 1.8mm 2.0mm and 2.2mm rubbers will have different hardness. The 2.2mm sponge will feel softer.
One should study this before making any more stupid statements.
en.wikipedia.org
Also, the hardness of the top sheet is the most important factor. If the topsheet if relatively hard, thick or stiff, it will distribute the force of the little pin over more area making making the reading higher yet. Distributing force over more area is like have more springs in parallel.
There is too much emphasis on hardness. There is too hard and too soft and we are like Goldilocks and prefer something in between. There are no calculation you can do with a durometer reading. Durometer readings have no units unlike a spring constant. In industry we have used durometer reading for checking the hardness/durability of conveyor belts. The conveyor belts are made of one type of rubber. Using a durometer for measuring the hardness of a TT rubber is a misapplication because TT rubbers have a separate top sheet and a sponge.
I should be paid for teaching physics.