Another Chasiddish Derech:
The Chasam Sofer on Shabbos 24 where the mishna says not to burn kodoshim on yom tov explains how the mishna can be interpreted according to the smart woman, the wife of the Sma. She holds that by yom tov lighting, the brocho should be said first before lighing and to light early. He explains that the two views of her are related leshitosa, once a brocho is said first it is yom tov and therefore even lighting early would be a question of burning kodoshim.