From Seoul's website:-
Z-Power LED P4 series is designed with Seoul Semiconductor's own phosphor and packaging technology. The P4 emits 240 lm at 1 A of light and features the industry's highest luminous efficacy (100 lm/W @ 350 mA at the maximum) with only a single die.
From Luxeon's website:-
LUXEON K2 and LUXEON K2 with TFFC LEDs are the highest performance, robust, and rugged LEDs available. They deliver industry leading light output, have simpler and more efficient thermal management, and may be driven at higher currents for longer periods of time than any other LED. LUXEON K2 with TFFC LEDs are binned and tested at 1A, and with minimum flux bins of 160, 180 and 200 lumens, are perfect for high intensity lighting applications that require a power white solution.