Come man, even you should understand that that is complete nonsense:
A) "Maximum efficiency" would be at the point where the led just lights up fully. That's nowhere near what you are running those SMDs at.
B) Efficiency is determined by watts not by current alone.
The fact remains, even if the best case scenario datasheet figures apply then at 190W those boards are running at an efficiency level comparable with a CXB3590 at 61.5W. Running the board at 230W it's efficiency is comparable to a CXB3590 at 75W. It's still a question mark if your boards even reach that efficiency though since you don't have them tested.
You can play the sad little victim all you want again, but it's a perfectly legitimate remark to point out that you keep pressuring Taos into running the COBs at low wattages to get an unnecessarily high efficiency while you yourself aren't doing that with your own boards.