If you are basing your 10% efficiency loss claim on the Car & Driver article, they reported the 10% difference between 15" & 19" wheels, attributed mostly to weight. The difference between 18" & 19" wheels will be much less and the efficiency differential might not even be measurable by the average driver.
Effects of Upsized Wheels and Tires Tested
Effects of Upsized Wheels and Tires Tested