Ken,
You've done more work on/with lights than any three people I know, so your HO is valid in my book.
The "100 lumens per watt" number - what is the limiting feature there? Simply LED technology?
The Low Beam number (@ 14v) would have to be ~115 to get the 2400 lumens.
The High Beam number (@ 14v) would have to be ~150 to get the 4800 lumens.
I might almost buy into the 115 number. That's close enough to "~100" to make it palatable.
But to get to 150 lumens per watt sounds like complete technological revision or, as you mentioned, false advertising.
Unless their amp draw numbers are off.....
I'll be emailing SoCal with some specific questions.
As always, thanks for the lesson my friend.
Cheers,
Steve