You don't lose 'lumens' with distance, wether from an LED or an incandescent bulb,that is nonsense,you might lose focus depending on the reflector design,so the beam is spread out more or less,reducing the light intensity (Lumens/metersquared).Again there is no inherent difference.Photons are photons ,the only difference is that LED's like sodium lights tend to be more monochromatic,that is the light emitted occupies a narrower spectrum,but that does not affect their effectiveness as vehicular lights,provided they match the spectral sensitivity of the human eye.An infrared LED would not do obviously.LED are still a lot more expensive than incandescents for the same light output,but last much longer and are far more efficient.Thus, if efficiency is of prime importance like in MB's their application makes a great deal of sense.