i think the only way for you to really find out at what point increasing the Athlon's fsb will start giving diminished returns is for you to benchmark yourself by slowly increasing the fsb on an Athlon CPU. because otherwise, the only way to do so is to make calculations based on specific multipliers and fsb's, which only results in theoretical values, but values that should hold true for the most part in reality. and of course these values will indicate that the 400mhz fsb CPUs are more efficient, and not the other way around.
until recently, the multipliers on bartons have been unlocked, so performance is increased as fsb is increased. take the 3000+ for example. a 2500+ @ 3000+ speeds is only on a 191fsb (assuming the multiplier has been left at 11), compared to the 3000+'s 200fsb. do the math and the 3000+ should outperform the OCed 2500+, though only slightly. of course the solution to this would be to bring down the multiplier and up the fsb on the 2500+.
10.5 x 200fsb = 2100mhz = 3000+ speeds. so a 2500+ w/ a multiplier of 10.5 and an fsb of 200mhz should be identical to the 3000+. a 2500+ w/ a multiplier of 10 and an fsb of 210hmz will = 2100mhz = 3000+ speeds, but it will have the edge w/ a higher fsb, and therefore perform slightly better. so maybe the difference in benchmark numbers had something to do with fsb and multiplier manipulations? because i can't think of another reason why "even on the 400Mhz FSB, Most benchmarks give slighlty lower scores per clock than at 266 or 333Mhz chips." by the way, could you link me to the article in which you noticed this?