Weeell, I'd have to say that, tactically-speaking, the covers and mattress I use only qualify as concealment, because while they may effectively cover, cushion, and comfort me while I'm sleeping, they will only conceal me from view if I'm hiding behind them while some bozo is trying to shoot me.
Not that I would ever allow myself to be caught that unprepared to conduct an ambush and counter inside my home.
If I'm curled up in bed with my AR15, bayonet, PASGT helmet, and IBA, well, then, the bed is merely the launching platform for my tactical counter-attack to the stack of home invaders entering my bedroom.
Amusing myself aside:
Layers of fabric, foam, air, and tiny metal springs -- none of that is going to turn aside anything bigger than a .17 or .22 or .25 cal. pistol bullet, if it even stops that. Foam is mostly air, air is air, fabric that isn't made of layers of Spectra or Kevlar is just fabric. That's all stuff that bullets are going to slice right through. So the only things that are in a mattress that are solid enough to stop or turn a bullet are the metal springs, and whatever frame it has. If it's wood, even a .22 will perforate it (.22 will usually go through a 2x4). If it's metal, it isn't going to be very heavy -- not plating that is designed to stop serious bullets, anyway.
We have it on good authority (people having an ND through a bed) that the mattress is for sleeping, not stopping bullets. Sounds like somebody needs to shoot some stuff and show some pictures so folks will get a clear idea of that.
Unfortunately, I don't have a spare mattress lying around here (haha), or I'd go take care of it this morning.