Ah yes (he chuckles), Consumer Reports. After comparing some of their vehicle tests to what I could read in Road & Track or Car and Driver, I realized they are mostly expert in dreaming up tests, but not necessarily at all expert in what it is they happen to be testing. :shakehead
I see your point(s). "Comfortable with" is definitely subjective (Kathleen will drive on Low, when I'd definitely be on High). And even if you try to match up your road tests, followed by observing the beam patterns against a wall, you're still not getting a controlled scientific measurement.
Probably the best that "Joe Average" can do, is night time test on a section of road with distance markers of some sort so he'll have a comparison he can write down, followed by taking notes and maybe pictures of the beams against a wall.
Another night driving factor, separate from headlights, is whether or how badly the dashlights reflect off of the windshield. I recall adding a column mounted tachometer to my F250, only to learn that I'd better build a hood on it or else the illuminated gauge would drive me crazy at night.