I use both Mac and Windows PC for the past ten years or so, and have used Linux from time to time, and I don't think there is a definite difference in the "efficiency". There are a hundred differences in the hardware and operating systems of computers and some of those are important, but I can't say one system is more efficient -- except in the sense that you can spend more time getting things done :-).
Speaking of UNIX compared with OS X is like speaking of the F-35 compared with airplanes. One is a part of the other group. Even though OS X is a system of a special interface built on UNIX (with a unique kernel), we usually think of UNIX as the industrial-strength, consumers be damned, military and government operating system intended to crunch numbers, create missile trajectories, and analyze atmospheric data retrieved from satellites.
The software that runs on these systems are different and some types are more efficient on Windows (games) while others are more efficient on Mac OS (video rendering).
Every system needs some "third-party" drivers. Linux doesn't make DVD drives or printers, so all computers have third-party drivers. Just because those drivers are installed doesn't mean the computer will be slow... "Let me see... where did I put that printer driver? So many drivers to look through...Hmm... Oh, here it is!"
Windows is hampered by the DOS design that was out of date when Microsoft bought it from Seattle Computer Products 28 years ago. Oh, I know, Windows doesn't install DOS anymore, but the way it works is still DOS-sy. The registry is a really idiotic arrangement as anyone who has had a missing DLL file can tell you. Removing files that were not even installed by Windows gets complicated and can upset the whole applecart. The Windows system itself has so many files thrown into the basic directory (for example, Windows or WINNT) with no directory heiracrchy that no one can make heads or tails out of it.
The hardware of most PCs is also a big limitation. Intel has been pushing for UEFI (Unified Extensible Firmware Interface, the type of startup and hardware interface that Apple uses), in the PC industry for several years now, but most PC computers are still using the age-old and very sluggish BIOS system. Even Microsoft would like to toss BIOS out the 'window', but they are the follower in this case, not the leader.
Linux is not UNIX, but is a UNIX-like system that was built to run much like UNIX. It is fast, efficient, and secure. Unfortunately, it is such a small segment of the market (about 1 percent of home users) that not much software is available ready to install. Most Linux users find themselves faced with the task of having to compile raw code to get some of the applications they need. In short, it ends up being a geeky system that slows down those who need to get work done quickly. The cheer might be something like this: "I love Linux because we have 1,000 applications available" "I love Mac because we have 10,000 applications available" and "I love Windows because we have 100,000 applications available." It just depends on how many applications you need.
Mac OS is a fully POSIX compliant (UNIX) system. It is fast, efficient, powerful, and secure. The OS X interface is elegant and user-friendly. One well-know test of computer security was actually a test of hacker skill. A Mac hacking expert was the fastest at hacking into the computer he chose to hack (a Mac) which made people think the Mac system was less secure than the Linux or Vista system. It was really a test of the hacker's skill. He was not as skillful at hacking either a Linux or Vista system.
As others have mentioned, malwear (viruses et. al.) will do strange things to keep you from getting work done or can even destroy your completed work, so in that sense Mac OS X, UNIX, and Linux have a big advantage in productive time.