Let us consider SureFire's lights first.
The P60 (65Lu) and the P61 (120Lu) use the same diameter reflector.
There may be twice as much light output but it does not create a beam that is twice as intense.
The extra light output creates a larger beam.
The P61 does not increase the range significantly. However, it does allow you to see more at the same range, more clearly.
The same is true for the rest of the high output lamps.
If you increase the diameter and/or depth of the reflector the light can be focused into a more intense beam that can be used for illuminating targets further away. An example of this is the M3 and the M3T.
The TurboHead of the M3T is 2.5" diameter and creates a more intense beam compared to the M3 as a result.
It should also be considered that the beam from one reflector can be designed to be very different from another of similar dimensions. For example, Pelican, ASP & TACM tend for thinner, more intense beams, and Pila tend for wider beams.
So it is very difficult to predict beam shape (and from that beam throw) from a Lumen rating unless you know a lot more about the product.
With regards to LED beams - they tend to become 'washed out' by ambient lighting (especially street lamps etc). The effective range of an LED beam is often seen to be reduced outside. Also, because white LED light is not "full spectrum" (it has pretty much no red light) the clarity of the illumination at distance is not as good as with incandescent light. Some people report that white LED light can become difficult to see by in green vegetation.
I read that at least 60-65 Lumens is needed for target illumination and recognition within handgun range, and at least 100-200 Lumens is needed for target illumination and recognition within rifle/carbine range. In most cases the reflector diameter and depth will have to increase too.
Al