Question is of no use.
ONLY if everything is the same, then there might be a difference to talk about.
As long as things like beam size or led tint are not absolutely identical, there is no anwer to the question
f.e. if the 150 lumen otf light has a 12 deg. main beam and the 100 otf the more common 8 deg, the 100 will seem brighter
(and someone not into lights for quite some time wont even notice the reason)
PS: imho all the newer lights are pretty much the same OUTPUT TO CURRENT WISE!!
There are fundamental differences in user interface, possibly materials and finishes, max current (very high output - low runtime), switches, parts to be enclosed to the shipment, ...
but overall the better offerings are identical.
Dont base Your decision solely on the highest number (if this is of interest, purchase at E-Bay, the offerings there are way brighter than the ones recommended here)
,
think of switch action,
User interface,
brightness settings,
remember last setting or not,
global "making" of the light (checkering, finish, materials)
battery choice
.
.
.
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