A few corrections.
A watt of energy is equal to 4.31btu of heat no matter the source. Hps, led, cob, toaster oven, electric heater and even an oscillating fan. 100 watts of any of these left in a sealed space will all have the same outcome. 4310 btu of heat.
There are 2 types of measurements when figuring efficiency which is ppf the total light emitted and ppfd which is basically light hitting the canopy. Hps being 35% as mentioned above is based on ppf, total light. I don’t own an integrated sphere but I would say this 35% is closer to gavita. Ipower hps I’m sure is around 20%. The beauty of hps is the spectrum. It has good peaks in red and blue and also has green which is beneficial in growing. Cheaper leds are only red and blue.
The major downside to hps is the efficiency which is much lower than cobs (ppf). The biggest disadvantage is the ppfd. Cobs are directional while hps is not. The hps reflector reflects light that points upwards and sideways. Every inch of travel greatly reduced the ppfd, the light hitting the reflector reduces ppfd and the glass used in air cooling reduces the ppfd. There is plenty of talk saying you need 60 cob watts to equal 100 watts of hps but this is false. Taking all these facts into consideration it’s more like 35-45 cob watts is equal to 100 watts of hps. In my opinion ppf is meaningless. Light hitting the canopy is the most important. Like a car, horsepower or quarter mile times. If your racing a 1/4 mile the time matters not the hp. Ppf being hp and ppfd being the time.
As for references there are dozens of places that sell cobs and cob lights. Just be careful in choosing as some companies use older version cobs, or lower model numbers. A Cree 2530 vs a Cree 3590 or a citizen 1212 version 5 vs a citizen 1812 version 6. There is a big difference. In the end spending a little more money for a 5-10% efficiency increase will greatly return the up front cost.