How much wattage to choose for LED light when replacing flourescent light with LED?
A "22W" led bulb is typically rated as 22W incandescent equivalent. It would use only a fraction of that, likely 5 to 10 watts, and the light output would be similar. You can use the Lumens rating to compare the visible output of a bulb. A florescent bulb can also be rated as incandescent equivalent.

As to whether an actual 22W Led would be more efficient or not compared to an actual 22W florescent, it still would, in terms of how much of that 22W is converted from electricity to visible light instead of lost as heat.

Rule of thumb is incandescent produce 10 lumens per watt, florescent 50 lumens per watt, and led 75 lumens per watt.