It's most efficient at 50%.
Anyway, my wattage usage is non-consistent so I can't really give an exact figure, not to mention that having a higher wattage PSU on idle/low load will probably be less efficient too, which negates the efficiency of 50% load.
P/S: if I get the 600w it's basically extra 100w for 15$, that's actually great value, the point is whether I need it...