At the risk of over-simplifying (and I'm not saying this is the only factor):
A significant contributor to high efficiency is a high motor-strength-to-moving-mass ratio, and it just so happens that a high motor-strength-to-moving-mass ratio is also a contributor to good articulation at low SPLs, making it easier to hear the details without needing to crank the volume up.
High efficiency in and of itself is not a requirement for good articulation at low SPLs, as electrostats (with their incredibly lightweight diaphragms) tend to excel at delivering the details at low levels despite their typically modest efficiency.
Duke