No one is using heat transfer efficiency in any Codes I am familiar with. As long as the welding process doesn't change, there is no need to factor in heat transfer efficiency. The main concern in the Codes is a "change" in heat input. If the process used in the PQR does not change, then there is negligible change in heat transfer efficiency due to other variables. The negligible difference does not appear to be enough to cause concern to the Code bodies.
As an afterthought, it would not be practical for a typical fabricator to measure thermal efficiency. It is usually done in a lab using a calorimeter or other very expensive equipment. That's probably the biggest reason it is not included in Code requirements.
Check out EN 1011-1 section 19. 0.9 is not an efficiency factor listed for any welding process.
Mankenberg
Correct, .9 was used as an example thanx
Here are some typical ranges:
The New York State Steel construction manual has a minimum heat input requirement for A709-50W of 35 kilojoules per inch for material from 3/8" to 3/4" and 50 kilojoules p/i for material over 3/4". HPS70W has a minimum of 40 and a max of 90 regardless of thickness.