I think its a very vague rule of thumb at best. 6 watts per a gallon in a 20L is way different than 6 watts per a gallon on a 120 or 180 gallon tank due to water depth.
It really wouldnt matter much if you only put the corals 6" deep though as the light hitting them would be about the same intensity level wheather a 20L or 180. But if you own a 180 who is only going to put corals in the top 6-12 inches, I am filling that baby up!
Good point too was brought up about the watts per a gallon rule being out about the time when VHO's were the bomb. Today our halides/flourecenst lights are way better than 15-25 years ago to a point where its like comparing night and day!
While I take a lot of latitude in the watts per a gallon rule and feel its very conservative, I feel its way out dated. I have conducted test on a number of tanks with various wattage, and 4 watts per a gallon on a standard 10 gallon is marginal at best for even hardy softies and anything other than about 8-10 watts of the same type lighting was minimal for SPS/Maximas or Croceas. But then on the other hand, and I am sure I will be flamed for this, a 400 watt halide on the same 10 gallon tank which I have seen highly touted as being optimal, borders on the ragged edge of over kill. I am just waiting to hear someone saying that the new 1000 watt halides are the best on a 10, and in my opinion, I dont care what kinda clam or SPS you have, thats insaine!!!
Am I a lighting Guru, heck no! Lighting is one of the most heated and debated topics on every forum out there that deals with saltwater. Some threads so brutal I am suprised that blood wasnt spilled, over the issue.
So while I think there is a lot of room for various applications of light and still adequately light a tank and be successful, I think its well over due to do away with the "watts per a gallon rule". It fails to take in way too many variables that exist in lighting these days.
JME & MHO....