I'm 99% sure it is power draw from the wall.
I'm not sure PSU efficiency matters a whole lot because the first thing is that I believe most people have a normal 80Plus or 80Plus Bronze PSU because Silver/Gold/Platinum are rare and expensive, and have only become common in the past year. Thus the difference in power may be in the range of a couple watts per hundred. The other thing is that power supplies are not exactly the same efficiency at all wattages, so even if they are using the same exact PSU and tell us which PSU they use, the results they get will not be linear and will be skewed slightly. Heck, a slightly differing AC voltage can affect PSU efficiency, so even if you build an EXACT replica of their test rig your numbers may be a hair off.
This goes for everything else that can be measured or benchmarked. Due to variances in, well, everything... you will NEVER be able to EXACTLY duplicate numbers. You can, however, get in the ballpark. Thus, it may be best to take those power draw numbers as a ballpark figure as a measure of relative power draw, and not the exact power draw you should expect.