I tested a bunch of IMR 10440's and so far the max capacity I achieved was 330mAh but that was only when drawing 100mA.
330mAh even at only 100mA is more than I would have thought. Looking at Eneloops, AA are 2.5 times the capacity of AAA. And considering 14500 IMR are only rated at 600 mAh, I was thinking 240 mAh from 10440 would be more realistic.
For me the battery capacity at max draw is not a big issue. The light won't be running at max for very long anyway (likely mostly just to blow peoples minds that such a small light can do such...).
If I can get 240 mAh or more from the IMR 10440 at lessor levels I will be quite happy.