If the terminology is used correct in both programs, then PS measures Luminosity in your screenshot, while Blender measures Luma.
Luminosity is (loosely said, this is not the exact definition) an absolute value of the amount of light emitted, while Luma is calculated from the RGB values (like Luminance) and there are even more than one standard formulas for Luma,
So, they do not measure the same thing, hence the difference.