Hi,
I compared the Inon and AOI (Backscatter) lenses underwater directly, and there is a considerable difference in angle.
Inon conducted this comparison some time ago and released an internal note for dealers, showing photos of the difference in the angle of view. So any Inon dealer should have this information.
However, I decided to test it myself in the bathtub, marking precise references for distance and coverage.
Here are my results. Video is in Spanish but it is pretty graphical and doesn't really translation:
Both lenses are good, with excellent sharpness and very close focusing distances that significantly improve the GoPro's capabilities. However, the AOI's angle is not the same as the Inon's. This (having a narrower angle) is not necessarily bad, and some scenes can benefit from it. If Inon states that their lens has a 140º angle, and I trust Inon's technical information, the AOI might be around 125-130º (just guessing here).
Full disclosure: I sell both the Inon and the Backscatter lenses. I just want my customers to have all the information before they buy.