It's really not about wattage of the light source, it's how much light are you getting per wall watt.
For efficiency light sources for general lighting will have an efficacy rating in lumens/watt. Your common everyday T8 58 W linear fluorescent triphosphor bulb delivers about 80 lm/W minus diffuser panel transmittance loss, and directional loss (light going in to the ceiling).
What type of lighting depends on whether it is an office, retail, or manufacturing setting and ceiling height.
Then there is the color temperature expressed as cool, neutral, and warm which is specified in Kelvins as a correlated color temperature (e.g. CCT=4000K).
Examples of CCT. I took these photos of white paper reflecting 1750K 98 CRI, 3000K 80 CRI, and 2700K 97 CRI LED illumination. Red meat is a specialized LED spectrum for a meat counter to make red meat look more appealing. The red meat LED is very similar to the 1750K spectrum.
Then there is the color rendering index (CRI typ. 70-90) which indicates the quality of the light and how closely it approximates sunlight (e.g. CRI=80). Higher is better and more expensive. 80 CRI is middle of the road. 90 CRI contains more of the red spectrum.
The upper half of this photo is low CRI the bottom is high CRI.
In general lower CCT and higher CRI light sources (other than incandescent) will have lower efficacy ratings (e.g. 2700K 90 CRI ≈150 lm/W max).
Your typical linear fluorescent is a T12 4' tube. CCT ranges from 4000K to 6500K and efficacy is in the 60 lm/w range. CFL bulbs are about 70 lm/w. T8 Linear fluorescent 80 lm/w
The problem with comparing LEDs to light bulbs is that an LED is nothing like a light bulb. The biggest issue is the lumen measurement. Because light bulbs are an isotropic light source (radiates light equally in all directions) lumens works well. Lumens measures the total light exiting the light bulb in every direction.
LEDs are an anisotropic light source meaning the light exiting the source does so in a directional path. This means you can point LED light in a particular direction where the lumens are concentrated in a smaller area. Linear fluorescent tubes will also have a reflector that attempts to redirect the light towards the area to be illuminated. Some of the illuminance is lost or misdirected with the reflectors.
The graphic below represents a typical anisotropic LED. If it were an isotropic source the lines from the source would be equal in intensity and cover the entire circle.
What matters more than the Lumens is the Illuminance or Lux (lm/m²). An LED fixture, with the same luminous flux (lumens) as a florescent fixture, will likely measure more lux on an illuminated surface than the florescent fixture.
LEDs fixtures have the dimming advantage. If you don't need as much light as the fixture outputs, just dim it and save. Can improve ambiance as well.
Linear fluorescent's efficacy does not include the diffuser panel which can block up to 80% of the light. Diffuser panels will have a transmittance rating which indicates the percentage of light that goes through the panel and is not reflected or absorbed. A clear polycarbonate panel will have about 95% transmittance. 40% transmittance for milky white diffuser is considered good.
I replaced all my incandescent light bulbs with LED light bulbs over 10 years ago. I would not do the same today. I am not a fan of LED light bulbs.
When LEDs get hot they produce less light. When LEDs are concentrated in a small area as is done in a light bulb. An individual LED bulb needs it own power supply and LED driver which lowers efficiency and reliability.
I now use strips of many inexpensive mid power LEDs where the LEDs are spaced about 10mm apart with a 45V forward voltage.
I use highly efficient and reliable Mean Well HLG 48V drivers with power factor correction. I use 48V because it has higher efficiency than lower voltage drivers. Also the reason I have 45V strips.
A good replacement for T12 tubes is Samsung F-Series Gen 3 1120 mm (44") strips. The are also available in 280 mm and 560 mm lengths.
Efficacy 180 lm/W about 2.25x the efficacy of a T8 bulb.
For good looking fixtures I like the Klus Design Fixtures and Extrusions to house the strips. They have a lot of nice hardware for installing strips in ceilings, walls, floors, in hand rails, stair steps, under cabinets and counters.
LINK: Klus Catalog
I make my own 560 mm x 9 mm wide strips to get 2700K 90 CRI and they fit in the narrower (cheaper) 10 mm extrusions.
Below is a 560 mm strip (circled in white) sitting on top my 55" monitor facing upwards so the light is diffused by the ceiling. It is drawing 17 wall watts including the HLG-40-48B driver. It is positioned 40" from the back wall.
You can see the directional intensity. The LEDs are pointed straight up. Directly above the strip (the top edge of photo) it is brightest. The illuminance decreased on the back wall as the light angle changes (there is no back to the bracket the strip is mounted on.
If you click and zoom in on the light you will see what appears to be a blue power indicator in the center of the strip. The strip is screwed on to an aluminum angle bracket which is covered with blue electrical tape.
Below is a Samsung F-Series Gen 3 strip with a Klus micro-ALU extrusion rigged up as a temporary plant light.