There are several issues to contend with:
1) Ability to trust the output ratings offered by manufactures. As mentioned different manufacturers create their ratings using different methods.
2) Different beam profiles will make it very hard to accurately judge lumen output. The beam profile is the distribution of the light within the beam - how much is in the central beam, and how broad the central beam is, and how much is in the surround beam, and how broad it is, and how the central beam and surround beam are 'blended' (or not) together, as well as the quality (homogeneity) of the light etc etc.
3) The ability of the eyes to see different things under different light-levels and atmospheric conditions using different light sources. (output spectrum relative to the photopic or scotopic luminosity function). Related is whether the light needs to be used to illuminate targets and/or disrupt the vision of people being illuminated etc.
Is 100 lumens of 'white' LED light the same as 100 lumens of 'white' incandescent light?
No.
The lumen is the unit of luminous flux - it is used to measure the perceived power of light. When measuring this power using an integrating sphere the sensors are adjusted to reflect the varying sensitivity of the human eye to different wavelengths of light.