Yes. The difference may be marginal, but to say there is none is incorrect. Larger sprockets and cogs are more efficient.
- Efficiency is higher when using larger sprockets because the chain benefits from a less extreme radius of rotation – chain links going around corners cause greater frictional power losses. The take away here is that if you can achieve the same gear using a large chainring + larger sprocket combination than a small ring + smaller sprocket combination it is a worthwhile consideration. The efficiency difference between an equal gear that involves the 24 sprocket and the 13 sprocket can be worth 1-2 watts when riding in the 200-400 watt range.
https://www.cyclingpowerlab.com/Driv...fficiency.aspx