Wattage is the current draw on the electrical system no matter the item.
Lumens is how you do your calculations. Because that is the brightness level. And can not be changed between output devices.
A 60w halogen will have the same amperage draw as a 60w led/SMD light.
However the lumens will be different. (Generally higher with the led/SMD)
This is why as you mentioned and we all see at the supermarket 6w led units = to 40w halogen.
10w = 60w, 18w = 100w etc.
You then have differences with the led units (a discussion we have had in the other group chats)
One 60w led headlight unit might have a higher LUX rating than another 60w led light unit.
Like anything the more you look the more complex it can become