The filament resistance of the P61 is lower. If you have both, and a decent meter, you can measure this. Also, with a good magnifier, you can observe that the P60 filament is much longer. Since the reisistance of a lamp filament is much higher than typical copper wire, this length does make a large difference.
Since the battery voltage is constant, the lower resistance will cause a higher current flow. More emitted light but also much shorter runtime.
The frosting on the envelope tip has to do with beam quality and not output.
Mark