It's generally accepted that when doubling up, you don't add the two NRRs - but you add 5 to the highest NRR to get your actual NRR - assuming perfect fit, usage. So a 33 NRR plug with muffs of any reasonable number (24-30 NRR) gives you a best-case 38 NRR.
Here's the question: based on this, assuming you always double up, why would you ever choose a more expensive set of muffs for the higher NRR UNLESS you were paying for additional features and the higher NRR is a bonus OR you plan to use just muffs some of the time?
This could apply to the Peltor 300 vs 500 or even the Howard Leight Impact Sport vs Pro.