The driveline efficiency is mainly to do with friction and the helical gears used in the gearbox. The helical gears are strong and quite but not 100% efficient. Hence drag cars use straight cut gears. Type 4 match gearbox's (later type 2's) also have a hypoid ring and pinion which is less efficient than the beetle, but much stronger.
Late model FWD cars seem to be close to 85% efficient (15% loss). But I have also seen a range from 15% to 30%. Bit of a range huh. The bosch automotive handbook says about 24% losses is normal, but it was written a while ago.
As you would have noticed, my calc spreadsheet has all the kombi gearbox ratios. You just need Excel 2000 to run it.
http://www.offroadvw.net/tech/wes/calc.zip
The latest one tells you the RPM in any given gear at any given speed. I used it to calc my 4th gear ratio for highway cruising.