Having done a series of back to back tests, several of us were involved, including uprated wiring and relays the results were a little surprising.
Bulbs tested included:
Elta 100/80
Elta 130/90
Both illegal for road use but the reason for uprated wiring.
PIAA Super White 80/80 (Claimed equivalent 135/115)
PIAA Blue 60/55 130/120
Osram Silver Star +50%
Philips Vision Plus +50%.
The first two were about £7 each. The PIAA were £61.58 and £55.68 plus vat a pair respectively and the Osram and Philips were under £20 a pair.
The winner was G.E. Megalight + 60% (General Electric) Inclusive of postage from Andy Batters (01943 608892) these were under £20 a pair.
As a result I will not spend time and money in future to uprate wiring for "Rally" bulbs, even though the performance of the 130/90 was similar to the G.E. Plus 60s. The Osram probably had the edge on the Philips, a little behind the G.E. The huge disappointment was both lots of PIAA. What a big let down. Performance was inferior to all the other bulbs tested.