At $2/gallon, driving 15,000 miles per year with the headlights on, you'll save $6/year!
Doing the power-based calculation using Audi's initial numbers (Yuriman, I don't like how you converted to fuel savings, though your math to that point was reasonable):
55W power savings
Average mixed driving speed - 43mph, from my own lifetime vehicle calculation
Average highway speed - 65mph, est. from TomTom's data:
http://www.autoblog.com/2010/01/26/tomtom-data-reveals-u-s-drivers-average-speed-fastest-highway/
Alternator efficiency - 70-80% (Bosh automotive handbook)
Engine Thermal Efficiency - 0.3
Energy in a gallon of gas - 132MJ
I'm looking to compute fuel consumed per mile, so it will depend on the speed the vehicle is traveling.
55J/s/.75/.3 = 244J/s of fuel consumed
(3600s/h)/43mph = 84s/mile, OR, (3600s/h)/65mph = 55s/mile
244J/s * 84 s/mile = 20.5kJ/mile, OR, 244J/s*55s/mile = 13.4kJ/mile
Converting to gallons/mile
20.5kJ/mile / 132MJ/gallon = .00016 gallons/mile, OR, 13.4kJ/mile / 132MJ/gallon = .00010 gallons per mile
Alternatively, using the Bosh Automotive Handbook approximation:
100W of electrical load is worth .17L of fuel over 100km
55/100*.17L/100km -> .0004 gallons/mile
If you're getting 30mpg, or .0333 gallons/mile, you'll see an improvement of:
.0333 - .0001 (or .0004) = .0332 to .0329 gal/mile -> 30.12mpg to 30.4mpg
Hats off to Yuriman, by skill or luck his result looks good!
But... what does this mean to your wallet? Driving 15,000miles per year, with your headlights on:
15,000 miles*0.0001 (to .0004) gallons/mile*2.28 $/gallon = $3.42 - $13.68 per year saved
LED light conversions cost $80+ per pair, so $160 for brights and lows. Payback periods will be 10+ years best-case. Not at all worth it IMO.