No question, in the summer, a white or metallic silver M3 with a white interior is the best for efficiency. Though I am still unclear about the requirements of the HVAC system — is it closer to 10wh/m or 30wh/m to maintain 70 degrees in 90-degree weather?
keep in mind that efficiency is an energy measure based on mileage, whereas HVAC draw is an energy measure based on time. Which means the impact it has on the efficiency number depends on how fast you are traveling. The slower you go, the more the HVAC will have an impact on your efficiency. Another way to think about this is: the faster you get to your destination, the less time the HVAC has to use energy.
I also don't believe that the temperature delta between ambient and set point affects significantly energy usage of the compressor. With HVAC in auto mode and assuming cooling set point, the A/C compressor is constantly running, and only the fan speed controls the rate of cooling. I'm not 100% sure if the compressor has variable energy capabilities, meaning it uses less energy if delta T is low. But my own observations is that even when delta T is low or even slightly negative, the compressor still runs, and it's a significant draw. What's even more annoying is that if delta T becomes slightly more negative, the heaters kick in, with no visual warning if you don't have climate control settings visible.
Consider this scenario, common here in New England summers:
During the day, ambient temps are around 80-90F. In the evening, it sharply drops into the high 60s. If your set point is 72F, and you set HVAC to auto, at some point in the evening when ambient is 69F, suddenly your car is in heating mode and it engages the heaters. So if you take the car out in the evening, you have to either shut off HVAC, or reduce your set point to prevent the heaters from coming on.
This is my biggest gripe about HVAC in auto. I'm unnecessarily losing efficiency when ambient and set point are close. All of spring and fall, and summer evenings are very comfortable. I'm leaving HVAC off during these times.