to be fair, here are some similarities:
1. Both can be run from 2 AA nimh. KL1 + UBH is one example.
2. First run ARC LS is actually pretty inefficient and has approx (albeit higher) efficiency than the KL1. The second rev has a lot better efficiency.
3. Both available in two flavor, LD and HD.
4. Both can be modded, either by adding sense resistor in paralel, changing inductance, or even with custom circuit and heatsink all together.
Now the differences:
1. Arc first rev can run from 1AA while the second rev cannot. KL1 can run from 2AA, 1, 2 and 3 CR123 batteries on all revisions. That means, KL1 is both step up and step down, which explains its inefficiency, while Arc is step up only (even though some people reported it accepts rechargeable 123, which is 3.7V).
2. KL1 LD tends to have a purplish white tint, while ARC in general have a more whitish, more beautiful tint. I have no experience with KL1 HD, so other may add.
3. KL1 is longer than LS head.
4. LS is prone to over-tightening, while KL1 is stronger in that department
well, those are all that i can gather at the time.