Not true.
Amplifiers will decrease in efficiency as the load decreases. More current + more stress on the components in the amplifier are going to lower efficiency. Here's a good example. PG Xenon makes roughly equal power into 4ohm, 2ohm and 1ohm....yet look what happens to the efficiency (towards the bottom of the page). Under your theory, efficiency should increase as load decreases;
http://carsound.com/articles/publish/article_413.shtml
As was mentioned....you would have to compare the specific amplifiers in question. But I would be genuinely surprised if the amplifier operating at .5ohm would be the more efficient amplifier.