Reviewed the thread and a few comments and considerations.
Wood moisture content as related to efficiency
There is a factor which I did not see discussed which is the extra energy required to reduce wood moisture from around 25-35% to a lower level. Moisture in wood is not the same as a wet sponge. Water in green wood exists between the cells and within the cells. The water between the cells is pretty much free water and is lost relatively quickly, resulting in an initial moisture content of around 25-35% depending on species. This is similar to a wet sponge. To reduce water content further, the water bound up within the cellular structure needs to be released. This takes extra energy. It is somewhat similar to the extra energy needed or released in a phase change. There are resources on kiln drying of woods that explain this in detail and likely provide energy calculations. My understanding is that this extra energy is material and if not considered will result in an otherwise unexplained error factor.
Stack temp vs efficiency – heat loss up the chimney
This source cites a 1% efficiency gain for each 40 degree reduction in stack temp, as might be achieved through use of tubrulators.
(broken link removed to http://www.energysolutionscenter.org/BoilerBurner/Eff_Improve/Efficiency/Turbulators.asp)
Another source, which now I cannot find, claimed each 100 degree drop in stack temp related to a 5% efficiency gain. I assume there is a "sweet spot" in these calculations and the number changes above or below a specified stack temp.
Efficiency related to water temp
This source states that system efficiency rises as water temp falls, and to achieve maximum system efficiency to achieve the purpose of the boiler: For hot water boilers used in a space heating application, reduce water temperature to the lowest temperature that will meet the demand
(broken link removed to http://www.energysolutionscenter.org/boilerburner/Eff_Improve/Efficiency/Efficiency_Tips.asp)
Interesting sources on boiler efficiency and turbulator science
(broken link removed)
(broken link removed)
http://www.osti.gov/energycitations/product.biblio.jsp?osti_id=5782217
Maybe some hyperbole or an agenda here, but some interesting points on efficiency in general
http://www.boilerspec.com/EmmisEffic/boiler_efficiency_facts.pdf