Why you might choose 3x/4x SFT-40’s vs 1x SBT-90:
Tint: I’ve had and used a LOT of SBT-90 lights, only 1 hasn’t been extremely green at low levels, and many are green even on turbo. Some SFT-40’s can be similarly green on low levels, but good bins (like the one acebeam uses) are quite clean on all levels. Cooler white (6500k vs 5700k), but I’d take clean cool white over warmer but very green.
Efficiency/performance: 4x LEDs will generally be more efficient than 1x LED at low-medium levels. The SFT-40’s also aren’t being driven too hard in this light - accounting for optic losses, it’s only ~3.5-4A per LED, so ~14-16A on turbo, vs ~20A+ to drive an SBT-90 to 5000 lumens.
Regulation/driver: The only fully-regulated SBT-90 lights I know of are multi-cell. As with most Acebeam lights, this likely has a good (buck/boost+FET?) driver that can achieve high brightness even when the battery is low. Not sure about turbo, but at least the 2200lm high should be doable on a low battery. It is weird that Acebeam states the 2200lm high will step down all the way to 100 lumens though. The L35 could sustain 1800 lumens flat.
Beam size/style: With a 50.8mm bezel like the P18 has, a single SBT-90 will produce a relatively tight hotspot, and while the spill will be bright, the brightness difference between spill and hotspot will make it more of a thrower-type beam (it’ll also throw ~850-900m). 4x SFT-40’s will make a larger hotspot and brighter spill, with less (629m according to acebeam) but still very good throw. I think acebeam was going for a more all-round tactical-style light with a hybrid flood/throw beam, and thinking about it that way (along with the other factors), I can see why they went with 4x SFT-40’s over 1x SBT-90.
I think this is meant more as the successor to the Acebeam L35, which uses an XHP70.2 to create a “floody thrower” tactical-style light, so I think it’s maybe a bit more relevant to compare 4x SFT-40’s to 1x XHP70.2. The L35 is 5000 lumens and 490m throw, with a 55mm bezel. This P18 is 5000 lumens and 629m throw with a ~5mm smaller bezel. So performance and size-wise it’s a good upgrade while filling the same role.
I much prefer the UI on the L35 though (and the 5000k XHP70.2 tint), it’s one of, if not the best tactical-style UI’s out there IMO. It would be awesome if Acebeam used the same/similar UI as that but with the dual-tail switch layout of the new P16/17/18. I have the P16 and while the UI is good (I like that you can set the e-switch to low instead of strobe), the older UI on the L35/L18/L19/EC35 is far better and more versatile.