If efficiency is important to you OP (or anybody else who stumbles across this), it's very important to calculate how long it will take you to make up for the cost of a more efficient power supply. In many cases, it may take something like 5-10 years and make it not worth it. Or a lot of people in general don't care about efficiency; for instance, at college I don't pay any electricity bill. Likewise, other people who don't pay their own power bill might have no concern for efficiency. But this is, once again, something that
you have to decide is important to you or not, as others cannot tell you what is important to you.
If you do want to find a power supply with the best efficiency / price ratio, then you'll probably have to do a thorough analysis of your typical load ranges, how long these load ranges last, and how efficient the power supplies you are looking at are at these load ranges. In short, it's not a quick process and can take time. I also recommend
http://cybenetics.com which is a much better efficiency rating than 80+, as it takes into account low load efficiency as well as something like 20,000 different load combinations versus 80+'s four or whatever.
For someone like me who doesn't care much about efficiency (aside from the less consumed heat inside the PSU aspect of it), I would choose a power supply that's as low wattage but high quality as I can get. That way I have a power supply with high quality and reliability but don't have to spend more money for a higher wattage unit that won't necessarily last longer (it's a myth that higher wattage = last longer, as that's not necessarily true, even for two units of the same platform). Others disagree with me but everyone should choose for themselves.
My rule of thumb (which may not be others) is don't get more wattage than you need (I guess unless it's cheaper, like 4745454b said) and make sure you get high quality. Then pocket the saved money.