Yep, for me the most efficient is light wind too.
I am 65kg. In 15kts i'm doing 22-24kts on 165ltr 92cm SLW board with 8.5 or 7.5 Ezzy. Fun sailing, feeling super powered. Flying the board on the fin and stacks are fun as it's not very fast.
If the wind gets stronger, i'm usually slower on the same kit as it gets less efficient, and the water gets rougher.
My home spot Jimmy's Beach is flatwater.
Holes in the wind as it comes over dunes so the big stuff goes well through the lull's, not spinning out.
If i go on my *small kit here, 120ltr patrik free race with 6.5, i'll be lucky to go much faster, spinout lots, and often not as fast as big kit.
When i went to Lake George and windy Burrum, my *small kit was almost always too much and i could hardly sail it, so, i wasn't fast there either.
To me it doesn't matter at this early stage in my progress, a good percentage faster than the wind is efficient sailing, no matter what speed that is. 30kts some day soon would be nice though