Cal Sense is an independent testing facility working under ISO17025 and approved by the SAE.
There is no such thing as "SAE approval". SAE is not a regulatory body and does not have the authority to approve anything or anyone. I'm not sure who Cal Sense is -- are you possibly talking about CalCoast Labs?
When they release an approval for a product according to a certain SAE standard one can be sure it was tested properly and "with no corners rounded".
There is no such thing as an approval for a product according to an SAE standard. In the first place, SAE standards do not carry the weight of law. In the USA, all regulated vehicle lighting devices must conform to Federal Motor Vehicle Safety Standard 108. In Canada, the applicable standards are Canada Motor Vehicle Safety Standards 108 and 108.1. These standards incorporate provisions from various current and obsolete SAE standards, as well as provisions from other sources. Compliance is on a self-certification basis, not a type-approval basis; the manufacturer or importer of a vehicle or item of regulated vehicle equipment certifies that the product complies with all applicable provisions of all applicable regulations. Headlamps must be marked "DOT" to signify such compliance; many other lighting devices do not require any marking. If there arises reason to suspect a regulated product does not in fact comply, the US Department of Transportation (or Transport Canada) may purchase and test samples of the item. If it does not comply, the manufacturer or importer will be notified, at which point they have the option to petition for the noncompliance to be considered inconsequential to safety. If this petition is denied, the manufacturer is obligated to recall the noncomplying items and replace or refund them, and may be subject to civil penalties.
It is up to the manufacturer or importer to decide what homework to do prior to marketing the item. There is certainly a list of tests their equipment _should_ pass before they decide to market it, but there is nothing stopping anyone marking "DOT" on an untested headlamp and selling it, gambing that they won't get caught. It's usually a pretty good gamble. Again, test labs (such as CalCoast) do not issue certifications or approvals.
Test labs are in a very tough position. If they adhere strictly to the law requirements and interpret the regulatory language narrowly, more submitted devices will be found noncompliant...and more manufacturers will say "Hmph...fine, we'll take our business elsewhere", because there are plenty of other test labs who'll be happy (as long as the customer's check clears!) to take a broader, less stringent approach to interpreting the regulations and the test results.
There is a similar situation with the European type-approval system; the tech authorities and their accredited labs in some countries have reputations as rubber-stamp outfits who'll issue a type approval for any piece of junk. It's why so many cheap aftermarket lamps have an E13 E-mark, for example.
So what keeps Truck Lite from getting such an approval for this headlamp? $3000 which is the cost of testing it?
There is no approval to get. You seem to misunderstand the North American system rather completely. I hope this post has helped you to understand it better.
Back to the headlamp in question: its performance is pathetic, but so is the performance of the 24v sealed beam it supplants. The fact that the military buys a lot of them does not imply that it's a good headlamp. All it implies is that the military spends a lot of money with Truck-Lite.