Also, the efficiency of an LED is highly dependent on temperature. As any LED gets hotter, it will be less efficient. So, your LED:incan ratio is dependent on manufacturer, emitter type, bin code, lot number, tint, current applied, and operating temperature on the LED side, and probably filament material and voltage on the incan side. (Did I miss anything?)
I think what everyone here is getting at is that there is no "broad and general answer", because it depends on a large number of factors. About all you can say is that LEDs are more efficient than incans. If you just need a SWAG for some reason, I second Jarzaa's 6:1 ratio (quite a few available emitters are still only advertising 70-80 lm/W or so, if you're not looking at the bleeding edge).