No idea about the $140 one and how compares. The one I posted was just something new, not that I recommend it, or that it is the best. There are probably dozens of different lights and ways you can add LED lighting to your boat/swimplatform. It's a matter of what you want, how you are with installation, and how much you want to spend.
This is a new one that is about as easy to install as they come. Perfect for bowriders.

And a little closer to your budget at $199.00
http://www.yachtlights.com/item--Ocean- ... phibian-T3
_________________
One of 4 Previous (Sold) Boats:2000 Four Winns 268 Vista
Current Boat: 2004 Chaparral
235 ssi cuddy
