I've tried Sanyo, Toshiba, Panasonic, Surefire, Duracell, Duracell Ultra and several other brands of 123's and I have found that the Duracell Ultra (not the plain Duracell)and the Surefire outperform the rest by a significant enough margin that I'm willing to spend the extra money to use them in my EDC 2x123 lithium lights. For ordinary use I'm happy to buy the cheapest I can find (as long as they're properly post dated and test at least 3.23v)
Is my preference based on cold reality or is it tinged with a little subjectivity? I think it's realistic, but only many runtime tests ( to get averages within a brand) can tell.
I checked at least a dozen sources for Surefire 123 12 Packs. I did not check Ebay because two previous purchases there were not post-dated to my satisfaction.
The three cheapest I found as of today, July 2:
TEXAS TACTICAL: 12 x $2.99 per batt = $35.88
ARIZONA GUNRUNNERS: $36.05
TANNERS: $36.29 including "emergency lamp"
I haven't checked shipping costs, but $36.00 isn't bad considering Surefire's "notorious" recent price hike. In fact, it's just a few dollars more than the old price.
Brightnorm