Either you compare the SoCs at the same frequency or at the maximum frequency, but mixing results is misleading. If you compare them at the maximum frequency (Geekbench scores), the A17 is not more efficient than the A16.
I was going to say that that's not what "efficiency" means, but that's not quite right. I guess the best way to say it is that if you define it that way, you have a not very useful word.
In the context of looking at the SOC - which is what you're doing, and what this thread is about - the useful way of looking at efficiency is as a curve. Like, the way leman plotted it. That's because it can answer definitively a simple question: If you replace the A16 with the A17 while keeping EVERY other factor constant, what happens? In this case the answer is, you
always save energy.
If you are talking about specific implementations of the SoC - like, say, the iP15P, then your definition is more useful, because it says something (not everything) about battery life. The 15Pro doesn't keep everything constant compared to the 14Pro - they changed virtually everything. So you have situations right now where the 15Pro may use more energy to accomplish the same human-level task (even though on a lower level it's actually doing more work, we don't notice or care). Most or all of those situations are likely due to bugs that will shortly be resolved. The big exception is in gaming, where there's open-ended demand for performance in the form of higher frame rates. For those, it's a judgement call what the chip does. You can opine on the choices of the people who made the device, and the OS it's running, and the application it's running. You don't get to use that to talk about the efficiency of the SoC, because that's simply false reasoning.
If you want to say that the A17 is more efficient (at the same frequency), you have to compare Geekbench scores at the clock frequency of the A16, i.e. IPC increase.
We have some nearly equivalent info. It shows small improvements in the A17. You can however also talk about efficiency at the same work level, as opposed to the same frequency, by comparing energy used. That also shows the A17 to be better.
Vaporware so far, no?
I wouldn't expect too much from that anyway. ARM's performance claims for previous generations were greatly overstated.