LEDs are very focused light sources - about 130 degrees for the common ones people here use - compared to a regular bulb (360 degrees usually). So if you have one LED, 1" from the surface of the water, that LED will cast about 4" circle of light. At 2 3/4" the circle is a bit shy of a foot. The further you move the LED up, the bigger the circle of light (and less intense). So if you were to hang your LED on the ceiling - say 7ft from the tank - that LED will cast a 30ft circle of light that will be very faint. However if you use a reflector (the optics I was referring to) you can focus that light. So with an 8 degree reflector, that 30ft circle will become 1ft and you get the same intensity and spread as though you have the LEDs 2 3/4" from the surface without any reflectors.
So if you build an LED fixture and it sits about 3" from the surface of the tank, you can put it on the ceiling, add 8 degree reflectors and you will not change anything in terms of how much light gets to your tank.