I think you're making to big of a deal out of this. Most of these lights will have similar loss from the reflector and the glass lens. So if you have 2 lights, and both have the same emitter, and both have the same current, and both put out 200 lumens at the emitter, and both put out 150 lumens out the front, and one company quotes 200 lumens at the emitter, and the other company quotes 150 lumens out the front, they are both right.
So if NovaTac quoted their SSC emitter as putting out 150-160 emitter lumens, you're saying that would be wrong, and inflated? When that's what it's really doing? The result of that being 120 lumens out the front.
If someone says "My Fenix L2D RB80 is 140 lumens" you can say "My Novatac does 150 lumens at the emitter" (or whatever their emitter lumens would be). If they are quoting lumens at the emitter, than you can to. It's not inflated, it's not wrong, it's just a different spec.