In addition to the above, a basic factor in determing throw is the divergence of the beam, which is a function of several things, including the ratio of the exit aperture diameter (e.g. reflector) and the size of the source.
Incandescent sources typically emit their light from a relatively tiny filament and LED's emit from a very large area of several semiconductor dies, so LED's start out disadvantaged for a given reflector/lens size.
That said, there are some clever tricks to make up for this, like Total Internal Reflection (TIR) optics. My L1 has a surprisingly good throw compared to my A2, for example.
The best thowing light I own is my Mini-HID. The reflector isn't particularly big, but the light is emitted from a very tiny spot of ionized gas in the bulb, so the beam divergence is very low.
Cheers,
Bob