Ofcause its not directly comparable, however, a gas boiler is only about 70% so its now only about a factor of two in terms of cost...The waste heat from incandescent bulbs may go to heating your house but electricity is approx 3 times more expensive per Kwh than the gas you probably use for heating!!
Obviously electricity generation and transmission is far from totally effeicent either, so from a fuel consumed point of view its still better not to use lights as heating, but as said, there still only on for a few hours so the payback is still more than a few days.
Daniel
