Assuming we are talking about standard lead batteries, there may be variability in their amperage capacity which comes down to the design and components. You also have country of origin contributing to cost and warranty period.
How long the battery lasts depends on use and climate. If you drive 10 miles a day, your battery will last longer than if you drive 10 miles a week. If you have colder temps, it will hurt the battery's lifespan.
There is a bit of a Boots Theory going on here, it costs more to be poor. That year battery may be lower quality and end up failing after a year, but the 3 year battery may last 10 years; so you may have to buy multiple year batteries and spend considerably more than if you had just bought the 3 year battery.
I would buy the middle priced one if I couldn't afford the $40 premium on the most expensive battery.