I think that the devil is in the details.
The actual HST efficiency depends heavily on how the HST is set up, and whether the pump or motor or both are variable volume pumps, and the actual design. That said hydraulic pump/motor efficiency is in the 80-90% range, but that means overall the efficiency would be in the range of 64-81%.
What often gets lost in the efficiency discussion is whether tractor engine is at its maximum efficiency point, when the tractor is at the desired ground speed. Then there is the time=money for the operator: will the operator get more accomplished in a day with an HST or PS, for that given task.
It's not a simple call in my book, and I think a great deal depends on the work being asked of the tractor.
All the best,
Peter