Since I actually have a PAR meter and am not afraid to use it, have used a number of light sources for planted tanks, I think I can say that watt/gal rule has worked in every case and for every tank I've set up.
I've been at it awhile.
The watt/gal rule is something often picked on by some, typically only in theoretical terms and often not accounting for different efficencies/reflectors etc, but the practical reality is, that the rule works very well and the PAR meter has shown that.
Most botantical science uses PAR.
But for aquarist, the w/gal rule works just fine, given that efficiencies have increased over the years, and the culture regarding nutrients has also improved, the rule can be stretched out further than 2-4w/gal.
I've done tanks 48" to 8" deep, 1 gal to 1500 gals.
I have no clue how many tanks in between.
It's always worked well for me.
Regards,
Tom Barr