I would prioritize material when buying luxury bedding, as it has the greatest impact on both comfort and longevity. High-quality fabrics like Egyptian cotton, linen, or silk offer exceptional softness, breathability, and moisture-wicking properties, which make a huge difference in how the bedding feels against the skin. These materials not only enhance the sleeping experience but also retain their luxurious feel over time. While thread count and brand reputation are important, they are secondary to the material itself. A higher thread count doesn't always equate to better quality if the fabric isn't of the best kind, and a well-known brand won't matter as much if the material doesn't meet the desired standards of comfort and durability. Choosing the right material ensures that the bedding provides both immediate luxury and long-lasting satisfaction.
For me, it is thread count and material. I really enjoy the crisp and yet luxurious feeling of bedding made from Egyptian cotton with a high thread count.