It is a legit unit of measure, but with flashlights, Lux tends to be a better measurement to use when regarding brightness or perceived brightness. Also, one manufacturers testing data may not meet the same requirements as another, which is why you often see Surefire lights with lower lumen ratings than others, while having comparable brightness. Some are measured at the LED itself, some are measured at the lens, some are measured 10 inches in front of the light, and some are measured 10 inches away after several minutes of run time. Lumens to flashlights are similar to horsepower to cars. Each manufacturer wants to put out the highest number possible to increase sales. Some manufacturers have more credibility than others.