There is a bug in the KHR_lights_punctual import from glTF/glb where a point light is imported with an incorrect rotation setting and the inner and outer radius values have not been converted from radians to degrees.
Rotation: It looks like a point light is imported with an additional rotation of -90 degrees on the x axis
Inner/Outer Radius: These values have not been converted from radians in the glTF to the degree values required for the Editor light value.
From https://github.com/playcanvas/editor/issues/963#issuecomment-2034850491:
There is a bug in the KHR_lights_punctual import from glTF/glb where a point light is imported with an incorrect rotation setting and the inner and outer radius values have not been converted from radians to degrees.
Rotation: It looks like a point light is imported with an additional rotation of -90 degrees on the x axis Inner/Outer Radius: These values have not been converted from radians in the glTF to the degree values required for the Editor light value.