I think the Torque toy hauler is a great value because most of the major components are the same as Heartlands high end line. To compare you need to learn about the differences that allow the lower price point.
The Torque has a lower height which cuts cost all the way round. With the lower roof/ceiling the Torque models do not offer a sleeping loft, but since they have the same suspension/chassis/GVWR as the other lines, a lower dry weight equals a higher CCC.
A lot of the finish is the same, solid surface counters, cabinetry, flooring and the furniture package is comparable. You will find other items were the Torque has just the basics… two piece shower, blinds, thumb latch baggage doors, 7 ft ramp door. And a few features standard on the high end line that Torque does not offer… a ladder, dual awnings, grill quick connect, fantastic fans.
The new Torque 380 has many of the high end features and I see a trend of Heartland upgrading the line.