OP asked about efficiency, not cost.
how do you measure efficiency without using cost per kwatt as part of your measurements.
I know you can say the amount of wind speed needed to spin a turbine /windmill is x and the amount of power from the spin is ½x thus the efficiency is 50%
Ultimately it still boils down to cost per kwatt.
Lets say 1 therm of natural gas can do 4x btu used to make steam to turn a turbine and the conversion to kwatts is 10 percent
less efficient then a wind mill turbine.
whos cares if the therm of gas is 1 penny
and the cost to build the windmill turbine is 100 thousand dollars.
it could take a long time decades for the windmill to make up its cost to build