Heat loss is the real hidden cause. Heat loss is where almost all forms of energy transformation lose the "money" when you change electromotive force to "light energy" the heat is not used. When you step down or up in voltage the heat is not used. Heat is a byproduct caused by electrons hitting each other and kinetic energy is converted to heat. $$$$ The difference should be alot more light out of the lamps a 26 watt fluorescent lamp will give you a lot more light then a 100 watt incandescent lamp. T-5 to T-12 I don't know how the light output will change.