I have not looked at straight small tubes as it seems the only LED replacement is for 12 volt as used in caravans and the like. It would seem the question is all about the control gear used rather than the tube, and it seems the 12 VDC control gear wasted a lot of power. Early types would use a transformer giving a no load voltage of 7 - 150 - 7 volts and once fired up it would drop to 2 - 40 - 2 volt the 2 volt was wasted as once fired up did not need the heaters. Latter ones did not use the heaters at all, but were cheaply made and did not control the current like the 230 volt electronic ballast units. So these 12 volt units gave the fluorescent a bad name.
As we move to 230 volt there are two types of control gear the electronic type results is tubes lasting longer, firing up quicker, and using a stable amount of power in spite of voltage variations so are typically 20% more efficient than simple wire wound ballast type. However the problem is the lumen per watt for a fluorescent is given for the wire wound ballast so for an electronic ballast it's a bit of guess work. However looking at a 5 foot tube it would seem with electronic ballast the tube life LED to fluorescent is about the same, the LED is around 100 lumen per watt with fluorescent around 95 lumen per watt so really again very little in it.
So LED v Fluorescent it would seem.
LED is about twice the price of Fluorescent to install.
LED is about 10 times the price to replace at end of life.
So on economic basis LED is out.
Waste Fluorescent has mercury but LED also has rare metals and often arsenic so not real advantage.
Also like Fluorescent LED depends on control gear and although a PWM controller can get 100 lumen per watt some cheaper ones are down to 60 lumen per watt.
However on the gain side the LED starts quicker. And the LED has not got a fixed output per meter, with fluorescent a 5 foot tube is around 58 watt and 5600 lumen where a 5 foot LED may be 24 watt and just 2400 lumen and if you only need 2400 lumen then there is a gain.
LED strips are in the main very poor as to lumen per watt can be as low as 30 lumen per watt, but you can vary the colour and brightness which the fluorescent has not a hope of doing. In the main moving from fluorescent to LED means less efficient but it gives more control when used for under counter lighting. One can make meats look redder etc which may be good for selling but I want to use colour to recognise when something is off so I want the same colour what ever that colour is.
I have found folded fluorescent are no where near as good as straight tubes, so with a bulb, swapping an 8W CFL for a 5W LED makes sense, because the CFL is so poor to start with, but with straight tubes, in the main fluorescent is cheaper to maintain, and run, only real advantage of the LED is no delay in it coming on.
Does that help.