* Adult vs child
* Material (e.g. cotton)
* Quality
* Wash / replacement schedule
* Activities performed
And while you're at it, consider that kids aren't dropping like flies from covid, either. So if you're performing a cost / benefit analysis, the cost to kids wearing masks doesn't need to be very high before it gets higher than whatever benefit the masks offer.
Outright death is rare, but there's quite a few pediatric hospitalizations. They likely come with long term consequences, too.
For that matter, influenza has been greatly reduced, and there's a lot of chronic sequelae to influenza infection in youth.
And don't forget to add secondary consequences. I'm still willing to teach them in part because of reduced risk to me and my father thanks to masking. And a slightly reduced chance of killing a parent or grandparent by bringing home COVID is notable, too.