Hello,
I used, the B+W 092 with the old Maco IR 820c with good IR effects.
When the Maco was replaced by Rollei IR, I tryed this film with the B+W 092, and because I could not get a strong effect with this combo I tried both the Hoya R72 and the Heliopan RG715, my findings where that the Hoya was the stronger of the three, (1 to two stops slower than the B+W, with the Heliopan RG715 somewhere in the middle).
I only shot one test roll with the Efke IR820 to date, and surprisingly I do not see big differences from the three filters at the same ISO ratings: I got a very good IR effect between ISO 6 and 3 with any of the filters (quite similar to the looks of the old Maco)...
I'll be boing some more tests during the next weeks, so I'll let you know if I find something different from this.
Regarding the price differences, I also do not understand them. The Hoya is pretty much inexpensive up to 67mm (the one I use), over this the price gets completely insane. In terms of build the B+W and the Heliopan are equally excellent, the Hoya does not look as solid, but I still didn't have problems with any of them.
Regards,
-Rui