IES Lights
The IES format was created by the Illumination Engineering Society, and most lighting manufacturers provide IES profiles for the lights they manufacture gathered through lab experiments. An .ies file contains complete specifications of a real world light bulb or tube. V-Ray can use these files to create light sources that will act the same way as the real bulb.

You can download this archive of sample IES lights (pictured below) and unzip it to use in a VrayLightIES. You can also create your own IES light files using the IES Generator or download specific IES descriptions from light manufacture's websites like ERCO or Philips

IES Light examples (courtesy of Solid Angle)

(click to enlarge)
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