Today on a country drive - on a course that i have over a few years compared my cars fuel economy i set a new best.
At an average of about 90kph (56mph) the car did 8.6L/100km over about a 20km trip on a relatively flat road. This is about 33 mpg. The car has 3.73 gears so was revving at about 2000rpm.
Edited 10 March - Found that the offset table made this value optimistic. Its now done the same course about 6 times in an average of about 9.3L/100km - its not flat though and i think on flat smooth tar it will do under 9L/100km and probably is capable of 8.6L/100km 33MPG.
My best on the exact same course at the same speed was 10.0L/100km (28mpg) and was done pre-ported heads and before i got EFIlive and was done in closed loop.