"Liquified helium is just Helium gas under pressure nothing more nothing less"
At -269°C, helium gas condenses to become a liquid.
So there is an associated processing costs to get the helium down to -269C to become a liquid
1 to 745 expansion ratio when going from liquid helium state to gaseous helium state also hence why iso containers are used to transport helium in liquid helium form. I guess you can still somewhat compress it in gaseous state maybe to transport gaseous helium via a truck.
Also there are two distinct markets after helium in either gaseous or liquid form.
(20min delay)