Rubber and polyurethane boots versus manure?

An employee at Mark’s Work Warehouse said manure eats away at rubber so I should go for polyurethane boots for my livestock chores. Polyurethane are way more expensive, e.g. $300/pair versus $75 for good quality rubber boots, but I go through one or two pairs of rubber boots a year.

Can anyone support or refute that polyurethane boots last years when working with livestock?