Is Intel enough of a source for you?
https://www.intel.com.au/content/www/au/en/support/articles/000031072/processors/intel-core-processors.html
Thermal Design Power (TDP) is the maximum amount of heat that a processor can produce when running real life applications. It is used mostly to match up processors with an adequate heat sink that is capable of cooling down that processor effectively.
TDP is NOT performance per watt, which is what you are looking for to compare.
In the end if you think the experts here are wrong, more power to you.
Buy what you want. Being wrong doesn't mean it won't function, only that it will have a higher power usage per work done.
"L" CPUs are for lower TDP cases/enclosures, not that they use less actual power per work. They tend to be higher in price due Intel not making as much volume of these parts.
Intel® Xeon® Processor E5-2630L v4 (25M Cache, 1.80 GHz) - Product Specifications | Intel
Intel® Xeon® Processor E5-2630L v4 (25M Cache, 1.80 GHz) quick reference with specifications, features, and technologies.
TDP
Thermal Design Power (TDP) represents the average power, in watts, the processor dissipates when operating at Base Frequency with all cores active under an Intel-defined, high-complexity workload. Refer to Datasheet for thermal solution requirements.
So Intel determines their TDP based on a Intel defined workload running at BASE frequency which uses all the cores;
"TDP is NOT performance per watt, which is what you are looking for to compare."
I never said it was. It seems to be how Intel has chosen to describe the thermal efficiency of their processors. For comparison, if you divide the benchmark results by the Intel PUBLISHED TDP you CAN arrive at a work/watt estimate.
"In the end if you think the experts here are wrong, more power to you."
What experts?
"In such an environment, you should find that -- given the same generation silicon and all the other expected qualifiers -- the L CPU's tend to be a little less efficient on watt burn per unit work. Intel's got some application note about it somewhere."
I don't think you've shown this with any numbers. On the other hand the benchmarks and the TDP numbers point to a different conclusion.
E5-2630 V4: Passmark score/TDP : 13902/85 = 163.55 units/w
E5-2630L V4: Passmark score/TDP : 12847/55 = 233.58 units/w
This discussion on the low power CPUs has gone astray. Obviously, if power and cooling are not a concern, the low power CPU is not the best choice because the regular CPU will provide more computes. My own system has an E5-2630-V4 (ES) because the 2630L was too expensive for me right now.
The key to any solution is the customer need. In this case you simply have to look to the title of this thread to see power IS a concern and the interest is in finding a LOW POWER SYSTEM. There was also an interest in running some virtualization along side the FreeNAS. Given this, I set out to recommend a LOW POWER SYSTEM which may meet his needs. I hope you can help do the same.