In the days of carburetors, I believe optimal gas mileage was in the gear that required the least throttle or butterfly angle to maintain a given speed. That takes into account or in a way eliminates all the other variables.
Not sure if that is true in the days of DBW, EFI, and throttle bodies, but it probably is.
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I am a Commodore PET --- Now get off my lawn you kids...
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