a watt is a watt. different globes may give more light from equal wattages [fluoro v tungsten for example] but a 60w globe will be brighter than a 40w globe.
a watt is power factor X volts X amps. 1000watts equals one kilowatt.
a tiny little 12v 60w downlight will draw more current then a 240volt 60 globe, but when this current reverts back to twenty times it's voltage... the 240 volts, the current drops inversely... twenty times.
the same thing happens with HV transformers. It's a huge voltage and tiny current until it hits the trannie then it swaps to huge current and low voltage.
but yes, a watt is a watt.
sorry if this didn't make any sense, but after thirteen hours of school not much does.