I think the UK40 eLEDs are more expensive than "?30/?40" these days - but, in my own experience, worth it. If they last 9 years in
very hard use (as mine have - and counting) then they're no more expensive than cheapo torches which last a year.
However, there's more to lighting than mere economics. I'd rather have torches on my head which I know are very unlikely to fail. (A large part of this is maintenance of course.)
I've never used Intova or Frogman torches but they're probably just as good as UK40s, I suspect. Guess it's all down to personal choice really.