When comparing efficiency you compare the time it took to achieve the effort. You can't remove time from the formula.
When it's purely a numbers game, yes, you can actually. Assuming drop rates are the same, if you both have the same number of total kills, then your per kill loot ratio should be relatively well aligned. In this case it isn't about player efficiency, but drop rate efficiency.
I completely understand that "identical kills in a shorter time" is much more efficient.
OK, you're just arguing semantics here at this point. You had some really good suggestions posts going a few pages back. Why must you argue with every last little thing someone says that you somehow don't agree with? At this point you're becoming more of a person who just likes to attack others to make himself look good than a constructive poster.
I'm going to put this as bluntly as I can, since it hasn't yet sunk into your thick skull: Get over yourself
. Either stop arguing in every thread you come into or stop posting, one of the two. I know you have the capability to be really productive - I saw it in some of your posts here, yet you continue to revert back to simply attacking anybody else's posts that don't fit your definition of what "should be".
Tolerance of your constant bickering and dragging others through the mud has reached its limit. If you want to disagree, that's cool with me. But it's about time you learned how to disagree in an adult manner.