To do a comparison we at least need to use the same wire size...
I did, 12 AWG.
Using your figures for 12 awg @ 150ft run (minus the above ground conduit as its required for both wire types) = $202.00
150ft of 12/2 UF-B = $105
UF comes in 250 foot rolls, you can not buy a roll of 150 feet. It jumps from 100 feet to 250 feet.
Whether there might be a use down the road for the remaining 100 feet doesn't matter, you still have to lay out $259 to get it.
Now that being said, adding a second run, is just the cost of the wire:
12awg THWN 2 runs in same conduit = $306.00
12/2 UF-B 2 runs direct bury = $210.00
adding multiple strings, you will never outrun the cost of the conduit.
You must use math the way the White House does on the budget.
Cost of original 150 feet with conduit: $212.38
Add another 500 roll of THWN $104.00
$212.38 + $104.00 = $316.38
UF 12-2 is $259 roll, this requires another roll as the remaining 100 feet from first roll will not be long enough.
$259 + 259 = $518
I did find UF 12-2 for $198 for 250 feet at HD.
Still $198 + $198 = $396
Don't forget, you have nothing figured for the SCH80 conduit needed on the end of the UF above ground. I did not have anything in the first post about UF, but had this figured in for THWN.
3/4" runs $13.33, 1" is $18.87 and you probably should use 1" with UF, just in case you buy another 250 foot roll for another string.
Both are legal / accepted ways to run the PV, but UF is the most cost effective.
One saves $1.05 on the original install but need to buy another roll at a minimum of $198. Plus trenching or digging by hand. The $1.05 is figured with 3/4" conduit above ground for the UF but if 1" is used, (needed for the second string) well, I guess UF costs about $4 more on the original install. Again, another roll of UF costs $198.
Running 2 more wires in conduit costs $104 for another roll.
Im not sure the conduit is worth the relatively low risk of damage that you are trying to prevent? Depends on who's digging on your property... An excavator will destroy both. A shovel will cut the insulation on UF, but again at 2ft depth, your digging will be intentional and hopefully you know where you are digging. For the initial cost of $97 in conduit, id bury a 2nd UF cable for the extra $8 for future use.
I'll take every 250 foot roll of UF 12-2 you are buying for $105.