The Fenix P3D's LED may well produce 160 lumens, and the Rebel 100 may well produce 200 lumens. That's at the emitter, not what is actually coming out of the front of the lens. That's more to do with the reflector, etc, and how well it focuses that light forward. Also LED's can vary, so you may get one that is brighter than another.
I can tell you that a Fenix rated at 160 does put out more light than a Fenix rated at 135, and the P3D Rebel 100 rated at 200 lumens, puts out more than a P3D with a P4 rated at 160 lumens.
I think what you want to know is how many lumens are actually coming out the front of the len. Fenix isn't telling us that figure, they are just telling us what the LED is supposed to be putting out at the LED itself. Surefire probably gives lumens out the front of the lens, such as 65 lumens, while the bulb might be doing 80 lumens or whatever.
We could take 10 LED's, all putting out 200 lumens, and put them in 10 various flashlights with various reflectors, aspherical lenses, etc, and get 10 different results and 10 different lumen ratings.
It would be nice if they gave a lumen rating of what is actually coming out the front of the lens, or a lux reading at 1 meter. I'm not sure if there is 1 perfect way to measure how much light is coming out, I'll leave that for the experts here to explain.