it really depends on what you want to grow,
soft, hard, lps, sps +clams in order of light requirements from low to high.
the watts/gal is a generalised rule of thumb.
distance from lights also affects light intensity.
so to now anwser your question,
i have 110w pc over a 20g = ~5w/g if ive done my math correctly
i have kept softies, lps, and sps(at the top of the tank)
keep in mind lps, and sps my start to recede as the bulbs get older, you will need to replace them about 1time a year.