Lead Centric VS Deal Centric

Lead centric
If your target list is several thousand companies, the buyer are less than a handful of people who have a budget and the authority to sign -> you may optimise for a low cost per lead.

Deal centric
If your top list is less than 100 companies, and your offering is perceived as complex, where decisions need to be anchored across hierarchies and functions. The companies you sell to are structured as a matrix (rather than a pyramid) -> your win rate must be very high.

The megadeals discipline is optimised for the second scenario ie high win rate, not the lowest cost per lead.