I was always taught that incandescent bulbs are so inefficient because much of their energy is released as thermal energy not light (because I'd consider IR emission as light, even if it's useless to us). I see your math, but is it really true that incandescent bulbs are efficient light generators, just not in the visible light spectrum?My understanding is that an LED can actually have more heat than incandescent even with lower input. Since IR output of incandescent lamp carries energy away and heats other surfaces, actual heat output of LED is higher even when input is lower (see the simplistic comparison 100W incandescent and 35 W LED - the heat output of LED is more than twice the heat output of incandescent) - this is why the high-performance LED flashlights heat up so much compared to incandescent counterparts - input is lower, but more energy "stays" with the element and "turns" into heat.
Offtopic:
and why am I in this thread? I've baked my headlights and painted them to install HID. i shouldn't care
In any case, I understand now but I'm still wondering if the 24W-25W rating of the LEDs includes the fan at full current draw or if that's just the diode pair?