My long term average is 32. Best long trip was around 43 measured at the pump with 18" wheels. Very boring I must admit. Roof down knocks off about 7% but worth far more!
High gear and low rpm without lugging is the best. The M54 engine can manage a 6th gear 1krpm cruise on the flat. Low rpm and high load creates the least amount of pumping losses and friction losses. Higher rpm with minimal throttle means pumping loss is high, as the engine is pumping a vacuum against a closed throttle plate, plus the engine is spinning more for the same distance travelled, both reducing efficiency.