Was this identical gearing too? Because Tiers have a rather decent effect on the value of int in comparison to MAB. Though yeah doubt it will be enough to make anything better than T4.
OH and lots of trials aren't really necessary as long as you don't use magic crit gear. Magic dmg is very consistent especially against mobs with low int and only 1 lvl variance at most
I would agree with Enternius with the idea behind MP efficiency, but I would probably take it one step further and find out damage values against a variety of different enemies, and also take into consideration AM2 spells.
If it doesn't concern you, you don't have to comment. If it does, there's your data. All with identical buffs.
@Eanae, it wasn't a test, so much as it was a display of MP efficiency. A friend was asking which is the most efficient of the four tiers and I decided to get some screenshots. Even with just one nuke as data, you can tell T4 is at least 25% more efficient than any other tier.
This is a very inconclusive test. You have the right idea, but a sample size of 1 each is much too small to properly get the best idea. Repeat this test 100+ times, take the averages, and then I'd say you have a conclusive test.