Best guess really is how they are figured. Manufacturers can rate their products' capacity arbitrarily, so there is nothing you can count on.
The effeciveness of the unit is based on how fast you flow water trough it, which in turn affects the turnover rate through the unit. 18W shouldn't have anything more than 100gph going through, so that's not a lot of turnover. Personally, I'd use a 40W on a tank this size.