I'd think it would be more accurate to calculate it by the weight of cargo - mainly passengers for most of us - being carried, not by using the weight of the vehicle involved. There's nothing gained by moving around several thousand pounds of vehicle. There is something gained by moving around cargo/people.
It wouldn't necessarily reflect poorly on large/heavy vehicles, if you always have passengers. A 400lb mini-van that regularly has 4 passengers will out-do a 1600lb Geo metro with only 1 person in it. Or if you own a truck and are constantly hauling stuff around to your work site, you'd out-perform someone who doesn't move anything but their own self.
I'm of the opinion that a vehicle should be chosen by the purpose it will be put to.
And I doubt CSX is calculating the weight of the vehicle of transportation as part of it. Your own wording says "1 ton of freight 400miles per gal"...not 1 ton of freight & trucks/trains/etc.
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