To improve fuel economy, the engine (or transmission) has to run more efficient. It has to make the same amount of power with less fuel.
The requirement for more or less power depending on driving conditions is a different matter. As stated above a head wind can increase required power, and hence lead to lower MPGs.
A motorhome can easily go from 100 HP on level road to 200 HP up a hill, which would double instantaneous fuel consumption if engine stayed at same efficiency. So if we suddenly go from 8 MPG on level road to 4 MPG up a hill, it doesn't necessarily mean the engine is working less efficiently.
I think it's best not to commingle these two subjects.
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