The default unit, which is used for the Corona Light and for the Light Material is Watts per meter squared per steradian reflected into camera. :)
If you create a Corona Light and an object with exactly the same shape, and use the same intensity, you will get the same illumination from both.
The way you can "use" it is:
1) set up scene in correct units and scale
2) set up light sources with correct size, units, and intesity
3) optionally, for best fidelity, use PT+PT and set MSI to really high value (more than 100, higher = closer to reality)
4) disable any tone mapping, (even set gamma to 1.0!)
5) render
6) read data from VFB. Interpret the numbers as "Watts per meter squared per steradian reflected into camera" - "original RGB" 1,1,1 should mean 1 W/(sr.m^2)
(credit goes to Ondra, as usual ;) )