does it matter?
Water resistant is NOT water-proof! I exchanged my pocket binocs about 4 times before I gave up.

I have a set of waterproof 10x50 binocs that are nitrogen charged, expensive and weigh a ton!

So the the thing I now look for is compact and waterPROOF! So I use a pocket monocular.

Is there really a decent difference between Bushnell and Tasco? Or is it a matter of taste?

Upped the ante
Mike - Yep, Zeiss really upped the ante with those fluorite lenses. It’s why the 10x32 is so incredibly bright, even though they are mid-sized. Leica has now gone to fluorite lenses in their Ultravid line to keep up. In my opinion Zeiss now has it all over Leica, optically and mechanically, and I have a lot of experience using both. Unfortunately, the weak dollar has pushed most elite binoculars into the $1500 to $2000 range.

Thanks for clearing that up:)