Of course, in real world, it is impossible to build a 100% efficient engine, but for each application there is a threshold of efficiency where n-efficient engine starts to make sense in certain conditions. For example, in case explained above, n=85 it is already sufficient to improve the time spent on a journey, if the difference in speeds in not that significant – then more efficient engine is needed to build a viable human-hybrid alternative.
IBC ETDC managed to produce an engine with 95% efficiency, both in propulsion and in recuperation, that means that it is beneficial in most real-world cases.