Not a valid comparison....
Excuse the pun, but this isn't a black and white situation. A 135.5% more of 60% less is not valid. And so, back to the caveats of each......
Horizontal lighting and to a much lesser extent vertical lighting takes on dozens of different forms and effectiveness depending on the hood's design, placement of plants, reflective panels etc., but mainly the design of the hood. Gotta compare apples to apples, which Krusty didn't. Ya need to look at Jorge's stuff for an objective approach.
Many years ago Diamond Lights, the most technical and advanced of the plant lighting design companies came up with their ultimate hood, a multi facited hood that was highly reflected and focused allowing the hood to be placed quite a bit farther from the plants which relieved the heat issue while maintaining record lumen output. I think PL took off with the design and still markets the concept. It's a round hood with alot of facits. I used to talk to the techs at Diamond Lights, this was about 15 years ago. They had their own design team, lab, etc. I still have their small horizontal hood and retrofitted the painted gull wing with a specular insert. It is so much more effective than a fancy dancy Sun Systems, that I sold the Sun hood.
UB