I never use the watts per gallon rule as i find it very inaccurate.
While the advice might be fine for a beginner with no other place for information, this will of course help them establish some form of workable lighting over the tank I still find it inaccurate.
lets say you have a 40 gallon system and the tank is 1ft high.. you could get away with compacts to keep most corals IMO.
Lets say you have the exact same volume tank (40 gallons) only the tank is now 3ft high (thus a tall narrow system). Even though its the same body of water, you simply wont penetrate 3ft of water with compacts. 400w halides are needed at least even though the water volume is small.
Therefore i always recomend that you get the most powerful lights you can afford and after this you can then see what corals you are able to keep. Rmember its far easier to create shaded areas in the tank for lower light level corals than it is to increase ligting levels for more hungry corals.