seems to me, any underdrive or over drive ratio is more lossy than direct drive. But only fractionally so.
Ultimately it's all about cruise rpm. And hill climbing rpm. As much as it bothers me, all cars should downshift on a hill. Otherwise it means that the engine is spinning too fast on the flats, let alone downhill. Most differentials run some amount of underdrive, so overdrive in the transmission is required. But who cares, it's the overall ratio that matters.