Although these questions matter for the apparent brightness, they don't when considering the premise that AC LED's are somehow more efficient than DC LED's. A lumen is, by definition, omnidirectional... it is simply a measure of light emitted . It is only when you start looking at lux or candlepower that how the light is distributed becomes a factor. There is a nice table in wikipedia showing the typical relationship between lumens and watts for different kinds of light sources.
For two sources, if one consumes twice the electrical power, but emits double the lumens, they have the same efficiency. Playing with different designs to get more of the emitted light where you want it and less wasted is one way to get more utility out of a lower wattage bulb, but that is a different tangent.
For two sources, if one consumes twice the electrical power, but emits double the lumens, they have the same efficiency. Playing with different designs to get more of the emitted light where you want it and less wasted is one way to get more utility out of a lower wattage bulb, but that is a different tangent.
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