220512-2100 EDT
I will suggest that there are least two reasons to not allow the LED bulb's actual wattage to be considered the same as an incandescent from the perspective of real power input.
1. The physical operating temperature of an incandescent bulb can be much higher than an LED. The electronic components in an LED bulb have a much lower maximum operating temperature than an incandescent.
2. The IR heat generated in an LED bulb is of a much lower color temperature, and thus that excess heat has to be transferred out of a fixture by conduction mostly.
3. An incandescent bulb runs much hotter than an LED, and therefore a great deal of that excess heat is radiated from the bulb rather than having to be conducted away.
4. It is likely that on turn on of an LED the peak inrush current is even higher than that of a tungsten filament bulb on a relative basis. A tungsten filament bulb has a typical maximum peak inrush of about 10 times its steady state value. I suspect that some LED bulbs have an even greater ratio.
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