When comparing Shelly Plus Plug vs TP-Link Tapo P110, the Slant community recommends Shelly Plus Plug for most people. In the question“What are the best smart plugs?” Shelly Plus Plug is ranked 1st while TP-Link Tapo P110 is ranked 3rd.
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Pros
Pro Power monitoring
Pro Security
If you don't like the idea of using a cloud service, as most smart plugs do, you can also control this plug from your local network and even script it yourself.
Shelly devices are compatible with most local and cloud-based home automation platforms.
Pro Energy Monitoring
Monitor real-time power consumption and energy spend via the Tapo App.
Cons
Con Size
Not the most compact model.
Con Security
As most smart plugs, it makes use of a cloud service (which is probably hosted on a server in China).
Con Blocked port
The port that was available on older models for users that controlled the plug using their own (Python) scripts on a local network seems to have been disabled, and it can not be enabled again.
The Shelly Plus Plug might be a better option for local network usage.