The correlation between Tier and gpm is 0.8. The more Tier, the more gpm, and vice versa. But some values are higher than expected, some are lower. Efficiency is a difference between the value of gpm depending on Tier (blue dots) with respect to the expected value (red line).
Efficiency
Mind Breaker 107.5050
Stygian Desolator 89.1336
Pirate Hat 86.2836
Penta-Edged Sword 73.7543
Ninja Gear 67.4743
Paladin Sword 65.9250
Elven Tunic 63.5150
Apex 62.3936
Titan Sliver 54.8550
Grove Bow 52.6457
Ring Of Aquila 40.7857
Broom Handle 39.9464
Vampire Fangs 30.5557
Duelist Gloves 29.9264
Enchanted Quiver 25.8450
Mirror Shield 25.6536
Giant'S Ring 23.6536
Vambrace 22.4157
Spark Of Courage 22.2564
Occult Bracelet 20.1564
Ex Machina 18.6036
Defiant Shell 12.8350
Force Boots 11.3336
Pig Pole 11.1564
Cloak Of Flames 10.5250
Dragon Scale 9.0657
Lance Of Pursuit 5.3464
Pupil'S Gift 2.6357
Trickster Cloak -2.0857
Havoc Hammer -2.2657
Arcane Ring -6.7636
Fairy'S Trinket -8.3236
Fallen Sky -16.8564
Faded Broach -19.0036
Stormcrafter -21.2757
Ascetic'S Cap -21.4157
Martyr'S Plate -24.0957
Trusty Shovel -26.7836
Tumbler'S Toy -29.7536
Seeds Of Serenity -31.9936
Arcanist'S Armor -32.5164
Gossamer Cape -33.2843
Bullwhip -33.8843
Spell Prism -34.2257
Ogre Seal Totem -39.9150
Timeless Relic -40.2057
Dandelion Amulet -44.1950
Philosopher'S Stone -44.5843
Ceremonial Robe -47.1150
Quickening Charm -48.5150
Book Of The Dead -55.3964
Eye Of The Vizier -74.8043
Psychic Headband -76.7850
Book Of Shadows -78.1064
Seer Stone -88.1064
Telescope -103.9257