If this question makes sense (I don’t know if it does) the answer could enable comparison to determination of such efficiency on theoretical grounds. A 2000 article by He et al, ATP consumption and efficiency of human single muscle fibers with different myosin isoform composition, suggests maximum single muscle fiber efficiency in the range of 21% to 27%, but presumably there are mechanical or friction and heat losses resulting in a lower level of efficiency. As well, muscle cells are only one kind of cell in the body. Is there research that can address this question?