That's an excellent question. Efficiency ratings are usually given for rated power at a particular ohm load. i.e. - 90% @ 4 and 78% @ 1ohm. My contention is that if you were to run the amp at a lower load yet set it for less output, the efficiency would increase, but I doubt it would still meet the original 4 ohm efficiency.
I'm sure there's some complex mathmatical forumlua to illustrate this using Ohm or Hoffman, but I imagine it has to do with the "work" the amp is doing. A lower ohm load is actually more of an actual load meaning the amp is working harder.
I'm trying to come up with an analogy but all I can come up with is... imagine your car with just you in it as a 4ohm load and mpg's being it's efficiency. Every passenger you add is like another sub added to the amp. Your car is still going 70mph at 2,500rpm, but the efficiency (mpg) is going to suffer because of the added "load."