Incandescent lights generate their light by heating an element. While the chemical composition of the element can vary in different kinds of incandescent lights, they all work the same way. Heating an element untill it emits light is probably one of the least efficient ways we can create light.
Flourescents create light thru a checmical reaction with phosphorus coating on the tube and the electrically charged gasses. This is a much more efficient way to create light and a much higher amount of the consumed electricity is converted to light energy.
Thus, the light output of a 100 watt incandescent and a 100 want floro would not be equal.
So, quick answer, no.
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