They both perform nicely but the major differences that the S100 has over the DB160 has it winning easily in my book.
The S100 is better made, finish is more durable, 510 spring loaded pin, fit up to 25mm attys and the battery meter is accurate.
I hate the battery meter on the DB160. With one bar left, the batteries are still at 3.7 volts. The S100 I drained down very low and the batteries were at 3.3 volts (still hadn't said "low battery" but I'm sure it was close). The S100 lasted noticeably longer than the DB160 with the same build and wattage.
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