LED efficiencies: Apples and oranges

The item “White LEDs Poised for Global Impact” (Physics Today, Physics Today 0031-9228 60 12 2007 25  https://doi.org/10.1063/1.2825062 December 2007, page 25 ) provides an interesting account of the use of LEDs in rural villages. Although the article correctly mentions that the energy efficiency of LED technology continues to improve, I found the efficiency comparison with fluorescent lights misleading, for two reasons. First, some manufacturers show their specs as lumens per watt of light output, while others show lumens per watt used by the LED. The former does not include power wasted as heat. Second, some comparisons are made using LED light that is concentrated in a narrow beam while the fluorescent lights are tested without fixtures.