Question on efficiency?

I have been doing some efficiency calculations on my 3060ti cards and was wondering if a worse efficiency is sometimes better?

For example:

27mh @ 155W loses about 12% of earnings in electricity.

20mh @ 105W loses about 10.5% of earnings in electricity.

The 27mh has a worse efficiency but I will earn more off of it in a month compared to the 20mh which has better efficiency. Does this matter more for larger farms than smaller ones, as they would want to fit more rigs?