So, I think the result is pretty clear based on my dodgy photos.
The EagleTac has a significantly tighter, more focussed beam than the WolfEyes and therefore lights up the target better at longer distances. In terms of light intensity, there really doesn't appear to be much difference. Both lights are a similar 'soft white' colour. The EagleTac may appear brighter in some photos but this is simply due to the tighter beam in my opinion. The extra lumens of the Wolf Eyes clearly don't equate to extra brightness from what I saw.
Inside 80m, there really isn't much of a performance difference in my opinion, but exceeding this distance you will better make out the silhouette of your target with the EagleTac, whereas with the WolfEyes you will not see too much more than eye shine.
Both torches are great units and both are definitely suitable out to 100m. The WolfEyes is a more robust torch construction wise but is outperformed in use by the EagleTac.
So in conculsion the EagleTac is the preferred torch in my opinion. The price tag makes this decision even easier, you could just about setup 2 EagleTacs for the price of 1 WolfEyes setup.
I have hunted now quite a bit with the Wolf Eyes and really don't have too much to complain about. Eye shine from foxes etc can be picked up muuuuuuch further than I would ever bother taking a shot with my HMR. The battery life in this torch is as stated, well over 2hrs on full power. I will be utilising the EagleTac more in the coming months so I will report back if I think there are any more relevant differences with the WolfEyes.
Hope this makes the tactical torch decision somewhat easier!