Merry Christmas and Happy Holidays. The are very similar chairs. Here are the main differences:
Lane 103 made overseas
Playback made in Palliser's own factory in Canada or Mexico
Playback is more firm
Lane 103 is softer
Trays on 103 are wood grain burlwood look, in plastic
Trays on Playback are black, plastic.
Both trays are built the same way, just different colors.
Having been underneath and inside both chairs digging around a little bit, I happen to think the Playback is built a little better.
Comfort is very much a subjective thing. If you like softer then you will probably consider the Playback more comfortable chair. If you like more support and slightly more firm then the Playback.
There is also another similar (but improved version) of the Playback called the Elite. It has a smaller footprint and some other improvements over the Playback.
Home Theater Seating and Decor
Home Theater Seating