That price includes a 19% VAT in EU. We don't have that on this side of the pond.
True! When you order from outside the European Union you don't have to pay the 19% VAT. So if you order at this dealer from the US the price should be EUR 94,90 -19% = EUR 76,87 which is roughly US$ 100,- (shipping included).
I already bought several lights from this dealer and can highly recommend him, although he's not the cheapest. But service is prompt and very friendly. Nice bonus: They'll laser-engrave any light bought from them without any additional charge. Nice touch if you buy a light as a gift for someone else.
Lucciola (who is not related with this shop in any way, just sharing experience)