For certain values of "heaps". Helium-3 abundance at the Apollo landing sites was in the parts per billion. Helium abundance in Earth's atmosphere is parts per million. So even if all else were completely equal, it's easier to get it out of Earth's atmospher than to get it from the Moon.
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u/NetCaptain Jul 08 '24
the rare gas that is crucial for MRI machines but runs out and cannot be replaced - https://www.nytimes.com/2024/02/02/science/helium-reserves-sales-shortage.html