The most logical explanation is the incandescent bulb produces more forms of energy than just light, like heat.
The principle of conservation of energy can be used to explain to reason behind the more energy required for an incandescent bulb to produce the same light as a fluorescent light bulb.
Some part of the energy required by the incandescent bulb is used to produce light while some is used to generate heat.
For fluorescent light bulb, all the energy are used to produce light, leading to a better efficiency and less energy required to produce same amout light as incandescent bulb.
Thus, the most logical explanation is the incandescent bulb produces more forms of energy than just light, like heat.
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