In reply to amadan:
The first difference is that the Tupilak has two "napoleon" pockets, instead of the Lhotses 2 hand pockets and one napoleon. The second difference is the hood, which is larger on the Tupilak and has the grippy strips on the insides.
Basically you need to decide how much you'll wear a helmet with the jacket. The Tupilaks hood is one of the best hoods on the market when used with a helmet, however it doesn't reduce in size as well as the Lhotses when worn without. The Lhotses hood is still helmet compatible, just with some of the larger helmets it can be a bit restrictive.
Fit is the same, face fabrics are the same, all other features are the same.