There is also the problem of colour quality - the same reading on a light meter for two sources does not mean the same usefulness - to work well we are adapted to a thermal spectrum similar to sunlight where all colours are present with a slight yellow/orange bias.
Anything that does not provide this colour balance will require more light power for the same feel, and some people will find it more tiring, and certain tasks, like colour matching embroidery threads are very critical, and for these a compensated tungsten light (a bulb dipped in blue paint) is the best you can get.
I notice this particularly badly with high efficiency fluroesccent phosphors in CFLs, where the 'white' is not a uniform spectrum at all, but 3 lines at top middle and bottom of spectrum, and while looking "white" if you view the tube is very poor for resistor colour codes and the like.
I found far less eyestrain with suitably placed filament lamp, despite the light meter saying lower power level by a factor of 2 or 3, so for task lighting, be warned -its not just lux readings that matter.