I am 99% sure egamma is wrong. And he didn't see if they had equal sizing, he said he was making more with the 10% than the 40%.
I said that an estate sized at 10% is more efficient than an estate sized at 40%.
I also said that wildlands are 100% efficient, while estates go by the %efficiency they report.
To settle this, I've now sized my vacant estate to 30%, and my wildlands to 30%. When taxes come in we'll see if they net the same amount of gold, or different amounts. According to GovernEstates.php, the wildlands should give me 22 gold income, while the vacant estate should yield 21 gold (94% efficiency).