YES, the sheets are much lower quality at the values than at the deluxes. the mattresses are also lower quality. The toiletries and toilet paper are lower quality at the values than the deluxes. The PRICE is lower at the values than at the deluxes to make up for that
This is truly an area of "you get what you pay for"
which is why I have a separate suitcase filled with sheets, duvet covers, pillowcases, and other things I bring with me when I go value. But I drive an 90 minutes to get there so it isn't a big deal to me to roll 1 more thing to the room.