The problem with using an incandescent in a closet, is that it is prohibited by most/all codes. They get so hot, that they can be a fire hazard, and the possibility that it gets left on, and that it can be too close to items in the closet. As far as I know, you are required to use a fixture in a closet that would prevent anything but a low temperature bulb (fluorescent or LED?) from being installed.
I agree that there are times and places where incandescent bulbs are better/fine to be used. Particularly, I have been "using up" incandescent bulbs in the winter time, when the excess heat will not go to waste! And then in the summer time, I switch back to CFL or LED.
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