These two foams are NOT the same thing. They are both viscoelastic "memory foam" meaning that when you press your finger into them, a divot remains which re-expands slowly. So, in effect they mold themselves to your butt. The comfort comes from this, not from any inherent springiness of the foam (side fact: a properly contoured hard seat is MUCH more comfortable than an uncontoured, bouncy cushion).
Temperfoam is better for crashworthiness because it will yield if deformed slowly, but is amazingly rigid under impact. If you ever get a chunk of it, try the following: Press your hand into it. Leaves a nice handprint. Now support the back of the foam and smash it with your fist. Almost no indentation. Conforfoam is more like foam rubber...it's still memory foam, but it doesn't hold its shape under sudden impact nearly as well as Temperfoam does and it springs back much more quickly. It's lighter.
The crashworthiness benefits come about because your body is fully supported by the foam contour, so loads are spread out evenly. Temperfoam does yeild some under impact, of course, but not like less dense foams do.
Drawbacks: 1) EXPENSIVE. 2) Heavy per cu. ft. (don't know the density). 3) When it's cold, it's HARD. Needs to warm up before it will deform.
Don't know if it's fire retardant or not.
You'll know it's Temperfoam if it's blue and feels heavy.
Conforfoam carries some of the benefits of Temperfoam, but not all as described above. It feels much softer. It is the stuff that TempurPedic mattresses (and their knockoffs) are made of.
You can buy mattress toppers made of it for about $130.
IIRC, Oregon uses a combination of both Conforfoam and Temperfoam for their seats. Great company, great products, but you do pay for the quality.