Here's
an intersting article about usual the lighting intensity that Amano uses. It certainly isn't the final word on light intensity, but it does provide some interesting food for thought. Using Amano's setups as a baseline, the author came up with a formula which fits the data fairly well. This does not take into account the type of setup he was trying to create. Java fern and anubias tanks will be set up differently than demanding stem plants.
Using the formula you'd need:
65 watts for a 10g aquarium (6.5 wpg)
137 watts for a 50g aquairum (2.7 wpg)
247 watts for a 180g aquairum (1.4 wpg)
Now, this isn't written in stone, but it should give you some idea that the watts/gallon "rule" doesn't apply that well to big (>75g) or small (<20g) tanks.
It's also important to note that 26W of T-8 lighting with no reflectors and old bulbs is not the same thing as 26W of T5 lighting with quality reflectors. The difference in usable light can be enormous.