Ref: Lighting with Mental Ray Physical Sky
....
There has been much talk on luminance conversion and though it was somewhat informative, it was really draining, especially after realizing that Maya lights behave rather arbitrarily (in terms of real world intensity equivalence). Once you start reading up on that stuff you’ll most likely find yourself getting more pissed off about the state of Maya’s rendering department, making you have to go so deep and read all this shit, ugh! Anyway, I've recently decided on a cm2 factor of 3180 and leaving the physical sky rgb unit conversion at 0.00100 instead of a cm2 factor of 1 to an rgb conversion of 0.318, I get the same compensation for the sky and I can tweak other lights without having insane numerical values for intensities and such.
....