But I think what you left out is the scenario where you leave it at 100% and use the narrow lens. By your theory you now get 600 at the surface and 300 at the bottom. This is also not taking into account focal point, beam waist, etc. What I'm not sure of (which I think may be your point) is if the lens enables you to maintain wavelength (or more importantly spectrum) at the bottom any more or less than another light.
I don't think anyone said it was magic, just a way to get higher par at the bottom of the tank, or, perhaps, mount the lights higher above the waterline and achieve the same affect in the tank. I would love to be able to mount lights super high with minimal light spill, and get good coverage in the tank. I don't necessarily need more par than what I have now. Conversely, people with a canopy they want to fit the lights in would want a wider angle lens, in order to get good coverage at a close distance.
I'm not sure what marketing claims have been made, as I have only seen the picture of the lights posted here. If the marketing claim is "great coverage with minimal light spill at 36" mounting height" then maybe it's valid?