Most of my new house I did with Cumulus Cloud 9 11mm. It was highly recommended here many years ago, there is a large thread about underlay somewhere here. Its probably the best stuff I have ever used. The price of it has rocketed in the last year. Last time I did a room was about 20 months ago, and cost me about £45 for 15m square, its priced up at £90 now, possibly Covid related price hikes.
Plushwalk is white Memory Foam throughout and far denser than any PU foam underlay.
I haven't compared prices for a while but the last I did for 25m2 rolls it was £60 for the thickest cumulus or £80 for plushwalk 12.
If the PU foam is too expensive, then it would be better to opt for the memory foam, at least if comfort is priority.
I have a Brintons brintfelt sample that came with a bunch of carpet samples, and its a far less comfortable but much stronger and denser support, I'd pick something like that or the rubber crumb tredaire for hallway and stairs, but was wanting maximum comfort for the lounge.
Unfortunately Brintons stopped making the carpet and colour I wanted (Majestic in Marrakesh gold) and while they released a new equivalent range, I can't find the same yellow - green spectrum colour so would rather just keep my current polypropylene crap and wear it out completely before replacing.
New build 5mm polypropylene twist and 8mm cheapest PU foam = flattened pile in 2 months. I already tried brushing it to restore the pile which works until it's stepped on again.