Presumably PSU efficiency will be higher for higher incoming voltages.
Surprisingly, not by that much. You might see 1-3% for 230 over 115V which I think is a testament of how well developed the tech has become.

Yup ~2% loss of efficiency by going down to 115V. A few other obvious locations of power loss are the DC power cables i.e. the PCIE 6/8 pin power cables.
I have noticed that if I use a dedicated cable for each of the 4 PCI 6pin socket on the miner, the power consumption is reduced by ~8Watt for the Antminer S5.