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The question seems to asking about mechanical efficiency of the transmission. perhaps confusing it with the overall economy
A lot of older transmissions would have the mainshaft run continuous from the clutch or torque converter to the output. Lower gears would use two sets of gears. Going to the secondary shaft and back to the primary shaft . Top gear is always 1:1, direct. The lower gears would have more losses as they would be transferring power to the secondary (lay) shaft and then back up to the main shaft
Most newer manual transmissions will have an input shaft and output shaft. So the transmission losses are similar across all the gears. Power is transferred across both shafts in all gears.
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