Speaking only for taillights: what Dinotte brings to the party that nobody else currently has is a combination of really bright light, fairly wide dispersion, and great flash patterns.

If mine were stolen, I'd mount all three of the PB Superflashes that I own to last the 2 days that it would take for Dinotte to ship me a new one. The only difference is that I might upgrade from the 140L to the bigger one.

That said, I do think there's a market for a cheaper light. These days you could build an equivalent to the 140L and probably sell it for no more than $60 or so. Just look at the Magicshine light; there's no reason in the world that the LED in that couldn't be red, and there's no reason that the controller couldn't have different flash modes. The LED change would actually make it cheaper. And you could probably drop two of the 4 batteries in the pack and for a taillight it would probably still run for 5 or 6 hours (lower power and flashing). And the Magicshine sells for $85, with a LiIon battery and charger. Clearly someone COULD sell a light that would be probably equivalent to at least the 140L, and maybe the 400L, WITH a rechargable battery, for < $100.

But right this moment, the Dinotte is still the way to go. You can pick up the AA 140L for about $100 if you watch for the sales and provide your own batteries.