Board Thread:Wiki discussions and announcements/@comment-26132715-20150221182207/@comment-1330314-20150223000932

That's possible, but unlikely to happen, since there are a ton of different factors going on (a lot of items have variable gold efficiency, for example, especially aura items), and comparing items by gold efficiency doesn't really make sense in the same way as, say, comparing them by a certain stat. Gold efficiency is more of a general indication of how an item's power is distributed (i.e. how much you're paying for raw stats, and how much is going towards its unique effects, if any), so the most information you'd get by comparing gold efficiencies is which items have the most power placed into their raw stats, and which ones have the most power placed into their unique effects.