Back in the day the word efficiency did not even exist in the homebrew world. And today, with the better malting and control processs, beer is pretty simple: Mash for 90 min at around 152 degrees and boil for an hour. Hop as you like for style and taste and the beer will be great.
For my 2.5 gallon batches 6-8 # of grain and 30# of water gets me in the 5-7% abv range. So yes I suppose very indirectly efficiency is built in. I have no idea what it is or isn’t. I adjust from there. Hmmm, maybe add a # of sugar for a double...
I adjust recipes for taste. I give no direct thought to what ever my efficiency is or isn’t. Never taken a ph readng in my life. I worry about sanitization, yeast health, fermentation QC and Ibu’s. Focus on these things and the beer, of what ever style, with what ever method you use, and your beer will be excellent, every time.
If that works for you, great. I'd personally consider a 5% beer and a 7% beer two totally different beers. For those of us that use a program to formulate our brews, an accurate efficiency number is necessary. I just got done brewing, and I ended up with the exact OG as predicted, which will make the beer I intended to make. That's the great thing about making your own, you can do what you wish and what works for you.