Steam engine calculates total surface area of the wire not coil to wick contact area. 32 gauge wire covering the same area of wick as 26 gauge has almost twice the surface contact, so 100mW/mm^2 from 32 gauge is about the same as 200mW/mm^2 from 26 gauge. With 24 or 22 you get even less surface contact.
Edit: this analysis was done for 28awg and 22awg but the point is the same.
This is my coil design process:
1. Chose power level.
2. Chose number of coils.
3. Chose single or dual wire, parallel or twisted, etc.
4. Chose a wire gauge and resistance combination that allows me to be in my desired heat flux and heat capacity range.
I modeled the
tri-wire build you're using in Steam Engine. 11.5 wraps, 0.86 ohms, HF at 40 watts is 92 mW/mm² and HC is 35.8 mJ/K. I calculated the coil width to be 0.276".
Then I modeled it using three 26 gauge wires with
about the same heat flux. 5.5 wraps, 0.11 ohms, HF at 40 watts is 89 and HC is 74. Coil width is 0.264". This setup will have noticeable heat up delay when it's cold at 40 watts. That will go away with more power, say around 60 watts. I consider both of these setups to be better at a bit more power than 40 watts, but that's just my preference.
Coil to wick contact area is however almost identical between them, even though one is built with 32 gauge wire and the other with 26 gauge.
OTOH, I don't worry about coil to wick contact area. I have two Mutation X V1's and have done a bit of experimenting with them, vaping dissimilar setups alternately at the same power. In one experiment I set both up with 24 gauge Kanthal using the same 2.5mm pin. One at 0.2 ohms and the other at 0.4 ohms, so this one had twice the contact area of the first. They vaped pretty much the same at between 40-60 watts, with the bigger coil having a small advantage in flavor, but of course it had heat up delay at lower power. At higher than 60 watts the bigger coil was more noticeably better and the coil heat up time disappeared. I'm not sure if the difference was from the increase in contact area or the lower HF because I never investigated further. The difference was so small that other factors in coil design are more important to me and I don't vape at much over 40 watts anyway
Without knowing how you define efficiency, it's hard to comment on how to improve a coil design. I like using thicker wire because I find it's easier to build with and maintain. I use single wire coils for the same reason. Sometimes I use contact coils and sometimes I use spaced, with the spaced having a slight flavor edge over contact at around 40 watts. With Ni and Ti coils I always use cotton because of the softness of these materials, with Kanthal I switch back and forth with rayon as I feel like. I like my set ups to not have any heat up delay. I'm not a flavor chaser or a cloud chaser, so my most efficient coil designs are middle of road womp-rat designs that combine my preference of all these variables to give me what I want with a build on that day.
I'm sure that if I was a flavor chaser or a could chaser my preferences would be different and coil to wick contact area might become something I would experiment with more. For now it just doesn't matter to me.