Ray Ashworth (founder of Woodforde's
http://www.woodfordes.co.uk/) wrote in Brewer's Contact (the Craft Brewers Association publication) about the lack of maltiness in his home-brewed beers and improvement when he made a no-sparge beer with an efficiency of
58%. Ray says that he achieved good maltiness with high extraction at Woodforde's but couldn't do it at home.
David Edge of the Craft Brewers Association says that home brewers are kidding themselves when they compare an 85% to the 90% a small commercial brewer might get. Because of greater inhomogeneity in their set ups he considers they are actually 'pushing' the mash much harder than the commercial equivalent and you may be extracting more tannins than the commercial brewer at 90%.
Personally I think the first step in getting good efficiency is to get the mash working as effectively as possible by giving it the ideal conditions, everyone gets the temperature right but often over looks PH which can make a big difference. Acidifying the mash is fairly straight forward although with PH 5.2 it's a breeze. This will result in a more effcient conversion and there will be more sugars available for collection.
In the case of fly sparging, once you know the mash is performing as well as it can do you have the option of stopping at a higher run off gravity 1012+ which lots of people seem to agree makes a marked improvement to the maltiness and overall quality of the beer, albeit at the expense of efficiency but then are we trying to produce cheap hooch or quality beer?.
In the case of batch sparging and efficient mash, assuming the calculations are fairly close and the correct amount of wort ends up in the boiler, it's fairly difficult not to hit your target gravity, as long as it is sensible, fwiw i'd try basing recipes on a 75% efficiency and if the gravity of the wort in the fermenter is a little low then a slightly lower efficiency can be planned for in future brews.
btw, fwiw, the Craft Brewers Associations 's champion brewer achieves a brew house efficiency of
68%
You can view the CBAs website at
http://www.craftbrewing.org.uk/ there are lots of great technical articles, recipes and some back issues of the journal to look through, worth checking out.