Sizing. Usable energy = load × hours ÷ 85% inverter efficiency. That is then grossed up by the depth each chemistry can safely be taken to — 90% for lithium, 60% for tubular. Using one figure for both would understate the tubular bank a buyer actually has to purchase.
Ownership cost counts replacements over the period, rounded up, at the prices you enter. Tubular is priced per 150Ah (≈1.8 kWh) unit and rounded up to whole units, because that is how it is sold.
Solar self-consumption values surplus at your retail tariff, on the basis that stored energy displaces a unit you would otherwise buy back in the evening. If your discom pays a good feed-in rate, the real gain is the difference between the two rates, not the full tariff — so treat this line as an upper bound.
Not included: water topping and maintenance on tubular, the ventilated space it needs, capacity fade between replacements, or any installation cost. These mostly favour lithium and are left out to keep the comparison conservative.