Well we can extend this argument with candela numbers too. Calculated throw versus real. The circumstances are like the cartoon where Daffy Duck tries to sell insurance to Elmer Fudd - “Stampede of wild elephants. 3:57pm. Fourth of July. Hailstorm… and one baby zebra…” But such is the nature of the beast - not everyone uses the same batteries, not everyone has the same usage for a particular light, the weather and conditions will always be different. Heck, except for some custom builders, aside from checking that the lights turn on and off (if they even do that) it’s not like each light is checked [by the manufacturer] with an integrating sphere for output, measured for candela, etc… Even if a reel of LEDs were spec’d with a specific bin, it does not guarantee every light made from that batch will have the same output, as there are variations in electronics too.
I think it would be brave for a manufacturer to guarantee that the light you receive, when used with the specified batteries, will output to within 5% of the advertised ratings, instead of “pot luck” numbers…