In the dynamic realm of LED technology, this paper embarks on a detailed exploration of material engineering and thermal dynamics, key drivers in augmenting the performance and ecological viability of LED lighting. Our investigation is anchored in the study of Polycarbonate (PC) and Acrylonitrile Butadiene Styrene (ABS), fundamental to LED housing. These materials have been meticulously selected for their exemplary fusion of structural resilience, cost-effectiveness, and advanced thermal management, especially through the use of heat sinks and thermal glue. We thoroughly evaluate their impact on the robustness and functional efficiency of LEDs under diverse thermal conditions and operational stresses. A crucial facet of our study is lumen depreciation, a principal measure of LED longevity. This paper illuminates the intricate relationship between material attributes and the rate of light intensity reduction, thereby dictating the effective operational life of LED units. The durability of PC and ABS in the face of frequent switching cycles is rigorously examined, unearthing vital insights into their adaptability for variable usage patterns. Our comprehensive examination of heat transfer processes, particularly conduction and convection, highlights their pivotal role in the thermal regulation of LEDs, a factor that significantly influences their operational efficiency and service life. By embracing this multi-dimensional approach, our research provides a refined understanding of the LED lifecycle, particularly through a meticulous examination of lumen depreciation and innovative heat design. Our findings aim to propel the future of LED technology towards a horizon of enhanced sustainability and efficiency, setting new benchmarks in lighting solutions.