Here's another thing to consider. My car uses an electric A/C compressor. So the energy consumption is fairly constant (after the initial power spike). But aero drag increases with vehicle speed. So naturally, there will be a point where the A/C is more energy efficient than having the windows open.
That said, most of my driving is at speeds below 50 mph. And my A/C use is dictated by the weather, regardless of vehicle speed.
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