I found this somewhere a long time ago:
"The efficiency of a manual transmission drive train can be closely estimated by multiplying together the efficiencies of each loaded gear pair
or other working mechanism of the complete drive train. For helical gear gears used in transmissions in an EV at torques averaging 20% to 30% of max and with a low loss lubricant, the efficiency should average around 0.97 per gear pair. An allowance is needed also for the other operating but unloaded gear pairs, since they are resisting by some friction and continually churn the lubricant. An 0.99 factor is considered adequate for these unloaded gears. The Fiesta 4 speed gearbox then, which uses but one gear pair at a time, under these conditions has an efficiency of 0.97 x 0.99 or 0.96. Counting the differential drive, another helical gear pair
and 0.97 factor, the motor-t-drive axle efficiency becomes 0.93.
Manual transmissions typically used in front engine rear axle drive cars (those with 1:1 ratio for "high" gear) are connected "straight through"
and load none of their gears when in "high". Efficiency then averages about 0.98, with the moderate 2% loss going into the unloaded but
lube-churning gears. In the lower gears, however, these "straight through" transmission must use two helical gear pairs, so the gearbox efficiency
alone becomes about 0.97 x 0.97 = 0.94.
There are still more drive train losses before power reaches the driving wheels. While constant velocity U-joints are low-loss devices as are ball
or roller bearings, considerable and frequent angularity changes (such as in front-drive axles) cannot be achieved without considerable sliding and rolling friction losses. 2% loss, or 0.98 efficiency, is reasonable for modern front drive axles, (including the bearing and seal losses). For front engine, rear drive cars, a 1% allowance for drive shaft u-joints is adequate (if joint angularity is small) and another 1% for typical axle bearings and seals. That breaks down the drive train efficiency like this:
Typical modern front-drive transaxle (Civic, Fiat 128, Fiesta, Rabbit)
Manual transmission
Number of loaded gear pairs 1. (0.97)
Allowance for idling gears: lube churning plus extra bearing and selector drag (0.99)
0.97 x 0.99 = 0.96
Differential Drive
Helical gears (0.97)
Drive Axle
(0.98)
Overall Efficiency
0.97 x 0.99 x 0.97 x 0.98 = 0.91
Transaxle with bevel gear axle (VW Beetle, Renault LeCar)
Manual transmission
Number of loaded gear pairs 1. (0.97)
Allowance for idling gears: lube churning plus extra bearing and selector drag (0.99)
0.97 x 0.99 = 0.96
Differential Drive
Bevel gears (0.96)
Drive Axle
(0.98)
Overall Efficiency
0.97 x 0.99 x 0.96 x 0.98 = 0.90
According to the text, modern front wheel drive transaxles seem to come in at around 10% total loss, including the CV joints, which is entirely believable. A minor change in fluid viscocity can't possibly improve efficiency by 10% and reduce all those losses to zero! If Honda could make such a minor change during manufacture and improve mpg by 10%, they would be all over it already. The US market may not put a huge value on mpg but many foreign markets do and Honda surely spend huge $$$'s to lower mpg's by a few percent.
A cheap 10% mpg gain would not be overlooked.
"Something not right here".