It would be nice if the difference between 'tactical' and MIL-Spec were made more clear.
Just because something is described as 'tactical' does not mean that it has been designed or built to meet some pre-defined standards related to function, ruggedness, quality and reliability. Anyone who has ever asked flashlight questions that started 'is this really...' or 'what's the best...' will recognise that there is considerable variability in the performance of these lights.
That said, if any light really WERE designed, built and validated to MIL spec standards, you could be assured that a price tag of $100 would be a bargain, simply because it would likely cost as much to produce each one.
As for the utility of features like 'tactical strobe' and the 'assault crown', I'd chalk it up to the individual user. A legal, metal rod that you can carry with you at night, curl your fist around, and topped with a nasty striking tool seizure - inducing strobe might be might just be enough to disorient an attacker in the dark, throw them off balance and get that momentary advantage to get the hell out of there. That's why my wife rides with one.