I've got the 45n wool cap and it's a great product, but I hoped for a helmet that would do away with needing a hat under the helmet.
Well, here's my 2 cents:
There's more going on than just the top of your head. When it's cold, we usually have a thin or thick balaclava as the base layer on the face. This can be pulled up over the tip of your nose, or opened so your entire face is exposed. On rides in the cold, our body temperature varies wildly, so we adjust this. Going up a hill, you often have to completely open your face, and headed down for an extended period of time, you have to close it up. This seals around your neck/collar and prevents cold air from getting down there, as well as it provides a good constant warm channel of air from the rest of your body on to your eyes and nose, so goggles become a necessity at more like -20 or colder, although at race-pace at -20, we had to open our face up entirely, so much warm blood circulating through your body, etc.
So even though they make ski-helmets that work pretty darn good, they don't do anything for your neck, face, etc. You still have to do something there. Last night, Julie had some little ear-warmers that go on her helmet straps, but she was using her regular mtb helmet, not what she'll use when it gets colder. I'd imagine any "cold weather" helmet would still present these issues, that you have to account for your face and neck.
A regular MTB helmet works just fine with a balaclava, you can usually get enough warmth this way, even down to some way cold temps. If not, use a light hooded windbreaker and wear the hood over your head in between. Kind of hokey, but that's the solution for extreme cold when you're using a regular mtb helmet.
Otherwise, I can't see what the problem is with a ski helmet, unless you just aren't really riding in the very cold temps. There are ski helmets that are ventilated, not as much as mtb obviously, but IMO if you aren't riding in that kind of cold, below the 20s, a regular mtb helmet will do fine. Yes, you might have to wear a cap under, but they make some really thin ones, this also gives you a very breathable setup.
One of the biggest reasons I went with a ski helmet though was no-visor, although you can take the visor off a mtb helmet, this kills a lot of stones for me (I use it for skiing too). At night, a visor blocks your visibility upwards, causing a potential issue with tree branches. Much harder to notice these at night than in the day IME.