Because a general PC is idle 99% of the time* (like now while I'm writing this), I think it sound good to buy a PSU that will have max efficiancy at the PCs watt rating when idle (which does fit in with how PSUs are manufactured, with the max efficancy being around 40-50% load).
*Do you think my guess at 99% of the time is unrealistic? I mean, when you tell the PC to do soemthing, it does it pretty much instantly, and then waits around for you to tell it to do something else.