One of the benefits for fuel economy of lowering a car is that, in general, you don't have to slow down as much for corners. So you don't have to spend fuel to get back up to speed again.
In theory, you can get better or worse MPG from lowering your car. It seems that most of us see no benefit or a very small benefit, while some see worse FE, and a few see a lot better (relatively) FE.
Doing A/B testing is a bit more involved for lowering. Even if you have adjustable spring perches ("coil overs") it still takes some fussing to precisely set the ride height.
-soD
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