Most ebayers like to over state the actual lumen of a flashlight to grab people's attention and to make them but the light. Many of the Cree and Seoul lights on Ebay can be bought at Dealextreme or
Kaidomain at a cheaper price. For example, the Ultrafire C3 at your link is US $23 without shipping, the same light is sold on
Dealextreme(
link to the light) for $20.50 including shipping.
Most Cree lights on Ebay show lumen because the consumer usually don't know that a Cree or Seoul LED has twice the efficiency of Luxeons. They see the 3watt rating(actually a Luxeon III is not 3 watts, can be driven at any amount of power but too high will burn out the emitter) and go for the cheaper Luxeon instead of the brighter Cree.
Neither Cree nor Luxeon rate their LEDs using watts. They usually state Min and max drive voltage and drive current. The lumen per watt rating of a bin of LED is a range of outputs.
A "1 watt" Luxeon is usually a Luxeon 1 that could be driven at above or under 1 watt. 3watt usually = Luxeon III and any rating above 6 watts is usually bogus claims. The Luxeon K2 can be driven at 6+ watts but a Cree or Seoul LED can easily match that performance when driven at 3.7v and 1 amp(3.7 watt).
The Brightest AA Cree light that I know of is the
Fenix L2D-CE on turbo. About 122 actual lumens(according to
Flashlighreviews). The Ultrafire C3 is a pretty good light for the money. Most people have the single AA version and others haven't received the 2AA extension tube yet.
Review of C3.