On his YouTube channel, our member @Puccio Distefano has several videos comparing the two current "state of the art" wet lenses for GoPro's.
INON UFL G-140 SD
AOI UWL-03
From his tests he did not find any substantial differences between the two lenses and the AOI cost about half thr Inon. the slight difference in FOV between the two lenses depends on the GoPro 12's automatic stabilization, which cuts slightly more.
The second video has footage more indicative of lens quality. Although it is in Italian, YouTube does an excellent job of automatically translating the subtitles.
Comparison of the INON and AOI wide-angle lenses for our GoPro underwater
This video is in Italian language but you can easily add English subtitles with automatic translation.
GoPro 12 with and without AOI UWL-03
As you can see, the edges are significantly better with the lens. In my experience the difference appears with very close objects.
P.S.
I believe that both companies would need a marketing consultant ( provided with a baseball bat) attending all meetings where product names are decided.