High-resolution vehicle headlamps represent a future-oriented technology that increases traffic safety and driving comfort in the dark. A further development to current matrix beam headlamps are LED-based pixellight systems which enable additional lighting functions (e.g. the projection of navigation information on the road) to be activated for given driving scenarios. The image generation is based on spatial light modulators (SLM) such as digital micromirror devices (DMD), liquid crystal displays (LCD), liquid crystal on silicon (LCoS) devices or LED arrays. For DMD-, LCD- and LCoSbased headlamps, the optical system uses illumining optics to ensure a precise illumination of the corresponding SLM. LED arrays, however, have to use imaging optics to project the LED die onto an intermediate image plane and thus create the light distribution via an apposition of gapless juxtapositional LED die images. Nevertheless, the lambertian radiation characteristics complex the design of imaging optics regarding a highefficiency setup with maximum resolution and luminous flux. Simplifying the light source model and its emitting characteristics allows to determine a balanced setup between these parameters by using the Etendue and to calculate the maximum possible efficacy and luminous flux for each technology in an early designing stage. Therefore, we present a calculation comparison of how simplifying the light source model can affect the Etendue conservation and the setup design for two high-resolution technologies. The shown approach is evaluated and compared to simulation models to show the occurring deviation and its applicability.