Incandescent can be expressed as Lumens/Watt but cannot be expressed in Watts alone as that is a measure of power not light.
There are different levels of efficiency in filament based bulbs and it can vary quite significantly.
LED power is quoted in Watts, but negates to mention that is at 100% (which they can not sustain)..
The Lumen output quoted is often (rule rather than exception) in theoretical Lumens (what the emitter can produce at full power) rather than actual lumens, measured after the Driver/Thermal management have taken control.
Hence why a 20” - 20x10w (200w) LED Bar only consumes ~50% of the quoted power.

