Assuming the same material between the two (ie 1020 steel, etc) - the strength gains can be from 5-20% depending on the quality of the non-DOM tubing. I can't find my materials book right now, but I think the industry average is a 15% strength gain. This is due to better uniformity on wall thickness, grain alignment, and stress relief in the DOM tubing.
edit - I found some specs..
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1020 DOM STEEL TUBE
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1020 is normally used in the manufacturing of small-diameter or thin-wall DOM steel tube. DOM is formed from strip and electric-resistance welded, then cold drawn to size. The cold drawing process causes the weld line to virtually disappear.
American Specifications: ASTM A513 Type 5
British Specifications: 040 A 20, 070 M 20
Applications: Mechanical, hydraulic cylinders, shaft, tight tolerance requirements
Size Range: 1/4" - 14&1/2" (6 mm - 368 mm) OD; .035" - .625" (.9 mm - 16 mm) wall
Typical Chemical Analysis: C .15-.25
Mn .30-.60
P .040 max
S .050 max
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Typical Mechanical Properties: Tensile strength (ksi) 80
Yield point (ksi) 70
Elongation (% in 2") 15
Rockwell hardness RB80
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1026 STEEL TUBE - DOM
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1026 grade is normally used in the manufacturing of DOM, cold drawn seamless and hot finished seamless. This grade normally furnished over 2" OD, with walls heavier than .156". A variety of thermal treatments can be supplied, depending on the type and size of material.
American Specifications: ASTM A519 (SMLS), ASTM A513 Type 5 (DOM)
British Specifications: 070 M 26
Applications: Mechanical, hydraulic cylinders, shaft, tight tolerance requirements
Size Range: 1/8" - 24" (3 mm - 610 mm) OD; .028" - 3.00" (.7 mm - 76 mm) wall
Typical Chemical Analysis: C .22-.28
Mn .60-.90
P .040 max
S .050 max
Typical Mechanical Properties: DOM
Tensile strength (ksi) 80
Yield point (ksi) 70
Elongation (% in 2") 10
Rockwell hardness RB85
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1010 ELECTRIC WELD STEEL TUBE
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1010 is normally used in the manufacturing of electric-resistance welded tube. The product is available normally in cold rolled strip (16 gauge and lighter), and hot rolled strip (.083" wall and heavier). The product can be obtained in the as-welded condition (flash-in) or in the flash-controlled condition.
American Specifications: ASTM A513 Type 1 and Type 2
British Specifications: 040 A 10, 045 A 10
Applications: Machinery stands, exhaust tubes, handles, hand rails, display stands, conveyor rollers
Size Range: 1/4" - 10" (6 mm - 254 mm) OD; .028" - .375" (.7 mm - 10 mm) wall
Typical Chemical Analysis: C .08-.13
Mn .30-.60
P .035 max
S .035 max
Typical Mechanical Properties: Tensile strength (ksi) 45
Yield point (ksi) 32
Elongation (% in 2") 15 min
Rockwell hardness RB55 min