I put a soft top on my bed. I noted a slight (0.5) mpg improvement, but I cant say that its statistically significant over my entire usage since the truck is new. Ive had the top on for three years now, and sometimes I get good tanks, sometimes not as good.
I think there was an aerodynamical study done that showed that tailgate up actually improves efficiency, because of the dead air zone behind the cab.
JMH