Other than the breather holes and water resistance, they all do the same thing. One point I would like to make is that a tiny blow to the head can be pretty devastating. I was rock gardening with a friend and a wave knocked him over (we both don't wear helmets) and he rolled up bleeding. A tiny contact with a rock opened him up enough to cause bleeding. A helmet would have prevented that.
Kayak Deck Gear Bags
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