You would do well to look at the mathematical example I gave which proves what I averred. If the load impedance is fixed, lessening the source resistance increases both the power delivered to the load and the efficiency. As I said before, at a zero source resistance, all the power of the source if transferred to the load at a 100% efficiency. When the source impedance is equal to the load, the efficiency is only 50%.
Ratch
The “ideal voltage source” doesn’t exist, so there will always be a source resistance.
If you re-read my post, I actually agreed with you in terms of delivering max power to a fixed load, but that has nothing to do with the maximum power theorem.
As for the math, in a simple “real” source/resistive load circuit, to find the maximum power in the load, you differentiate the power in the load with respect to the load resistance. The maximum occurs when the derivative is zero, or when the load resistance equals the source resistance.
FiOk... lets do the math and kick it up a notch.