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They way I look at it is that MPG is actually more directly related to throttle position than speed.
If you were driving into a wind there would be more resistance at 140kph therefore more throttle. If you had a nice tailwind there would be less resistance therefore less throttle.
If you were driving up a hill at 140kph you would need to more power so you the throttle would be more open. If you were going down the hill you would less power so the throttle would be more closed.
When accelerating how fast you accelerate depends on how much you have the throttle open.
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