More like 300~320W for OTF lumens, this is a lot of power for a single cell boost driver.
The X75 uses a dual phases boost driver with 4S input, but its performance can’t be compared to a single cell boost driver since it needs to handle much less current for the same power vs a single cell one, thus it’s capable of much more power and higher efficiency.
This is a single phase high power boost driver I made previously (X75 uses the same boost controller but in dual phases version) : Thefreeman high power/efficiency driver development. Update : SP36 130W boost driver - #16 by thefreeman
And while I can reach about 135W with it it’s a bit excessive with nearly 50A input at 3Vin, a dual phase with a more reasonable 30A limit per phase would do ~240W at 4Vin and 180W at 3Vin, short of the 300W target. Not that a 3 or 4 phases driver is impossible, but we’re talking about a 75~90A input boost driver here, that’s really, really high where every mΩ generate 5.5-8W of power losses. Also quite expensive both in design and manufacturing cost.