i just checked into this and the $100.00 is the original purchase price of the bottle... the price to refill the acetylene is about $40.00.
i guess i was wrong about the btu of acetylene being higher than propane, but the torque analogy still holds true, imho acetylene is a much nicer fuel to use.
so that amounts to $40.00 for three years worth of acetylene, and an oxygen savings of about $100.00 - $150.00 over what i would have used with propane, also, you don't get the propane for free.
btw, one factor that may even outweigh basic gas cost in the shops is the fuel gas volume required to run gang torches. using mapp/butane/propane etc, you don't have to install an acetylene manifold for the gang torches. another thing i forgot is that, while i have worked mainly in the field, i have worked in a few fab shops. those same shops that are using mapp/etc for the gang torches, use acetylene for the bottle carts in the shop.
edit: btw, my acetylene bottle is 40 cu.ft. oxygen is 110 cu.ft.
acetylene is $36.99 to fill, oxygen is $57.00.
i use roughly 2 oxygen bottles to 1 acetylene bottle. propane would use anywhere from 4-8 oxygen bottles to do the same work. assuming that oxygen is not a relevant cost factor is simply not appropriate, it costs a lot more than the fuel gas.
even if somebody gave you all the propane stuff, reg, bottle, tip, gas etc for free, you would still be behind the game after a relatively short time.