The $99.99 LFS vs a $129.99 Daiwa Tatula CT ?
Not exactly the closest price point wise. Being a $30 more expensive reel the CT has a stronger drag 13.2lb vs a capable 10lb in the LFS. But the downside is the CT is slightly heavier and has 2 less bearing. So in this scenario the numbers are kind of split being the drag favors the Daiwa. However with a $100 price point the LFS with 2 more bearings, and lighter weight it is a exceptional value as it is going toe to toe with a reel retailing considerably higher price.
Now if you're comparing the $139.99 Lew's Tournament MB that is only a $10 difference. Then the Lew's dominates statistically as the drag is stronger on the MB 14lb vs the 13.2 of the CT. The weight gap even grows more in favor of the Lew's 6.7oz vs 7.4oz. And again the Lew's has a 2 bearing advantage. Now nowhere am I saying the Daiwa is a bad reel I'm just repeating the numbers listed. They are in the Lew's MB favor which is the reel I feel that the Daiwa CT was designed to compete with.
Other than the weight, bearing #s (within reason), and drag to me the rest is all about what's more comfortable to the owner period. Just because I like the frame reel of the Lew's doesn't mean anyone else feels the same. I highly recommend you hold these reels preferably on the rod you intend to fish it with. If it's not comfortable it won't be after you buy it either.
One issue I have with the Daiwa is the magnetic brake dial. I have seen others comment on accidentally brushing the magnetic brake dial as well. Not that its a big issue as it only has happened randomly to me on a older Tatula. It appears to be the same dial setup so just consider this as something to see if the way you hold your reels it might cause issues. The Lews is next to impossible to accidentally change no matter how you hold it.
One thing I do really like is the finish on the Daiwa. It does have a very nice finish but I fish with my reels so although I like the look of it it's not a factor when I am considering my purchase.
Both reels are mass produced proven reels no matter what the claims are, every company has a bad reel here or there get out the door. Ultimately the bearings, bushings, and parts are all mass produced and for the most part are more than capable products for long term bass fishing. In the end its a preference choice the reels here are really good no matter what you chose. Many like the Daiwa for their reasons and many like their Lew's but ultimately none of us have the exact same hands and fish the exact same way.