Memory foam is generally softer than latex foam when comparing same ILD rating because memory foam has slow sink-in feel and conforms to body, feeling plush and soft, while latex is more resilient and bouncy, feeling firmer even at low ILD, similar to comparing soft cushion versus springy support. Softness depends on ILD, indentation load deflection, where lower ILD means softer, and memory foam can be made with ILD as low as 8 to 12 for very soft feel, while latex softest is around ILD 14 to 19, so at lowest ranges memory foam can be softer. However, feel is different, memory foam feels softer because it allows deeper sink and pressure relief, contouring to body shape with slow response, while latex feels more supportive and pushes back, so even soft latex feels more buoyant and less sink-in than memory foam. For side sleepers wanting plush softness, memory foam feels softer and more pressure relieving for shoulders and hips. For those wanting soft but supportive, latex feels softer in resilient way. So memory foam is generally perceived as softer due to its conforming, slow sink nature, while latex is firmer and bouncier even at soft ILD, so if question which foam is softer, memory foam is softer in terms of plush sink-in feel.
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