When driving on hills, I try to avoid situation where car has to pull or 'drag' car up to hill, instead I try to gain speed from downhill that will carry me up, usually it is possible to do this by coasting at neutral.
Usually speed decreases to 60kph on uphill, some hills even lower, but at downhill speed is gained plenty more than enough.
Goal of 'game' is to allow speed to decrease enough that when you coast downhill police will not give you ticket.
However if there are other cars behind, then this is not quite possible to do as they (other drivers behind you) will react emotionally and pass when it is not safe etc.
105km/h can be more efficient only if gearing is such that one is well below powerband at 90km/h, but with better gearing it might be possible to get better economy at slower speed as aero drag increases lot when going from 90km/h to 105km/h, so smaller diameter tires might be worth to consider.
I know that my winter tires are too large diameter for hilly ground near me, that is part reason why I got so horrible fuel economy over winter.
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