"Consider, %100 load means? It means no work done, engine stalled. And the most efficient load is as close to %100 without stalling the engine."
This is completely wrong. 100% load means the engine is producing the maximum torque it can, at whatever speed it is turning. If it can produce 250 ft-lb at 3000 RPM, and it is operating at 250 ft-lb at 3000 RPM, it is operating at 100% load. Likewise, if it can produce 200 ft-lb at 5000 RPM, and it is operating at 200 ft-lb at 5000 RPM, it is operating at 100% load. There is no reason to discuss "stalling the engine."
"The efficiency of an ICE is inversely related to the load on it up to but not including %100."
This is also wrong. A spark-ignition ICE (like a gasoline-powered one) runs less efficiently the more the throttle is closed, due to the pumping work required to bring the air in past the throttling restriction. The further open the throttle, the more efficient it is, and the more torque it produces.
"From how your question is formulated it is obvious you have some grasp of things, but it is also obvious there is more you don't yet understand than what you do understand. A subject you are referring to without knowing, and mixing into the specific subject of engine load and efficiency is engine geometry. I'll just skip over it and not address it now."
Before you criticize others, you need to make sure you know the subject yourself. And FYI, engine geometry effects are not as fundamentally important as the throttling issue.
"Now, it's actually super easy to answer your question, if properly phrased: why are ICEs less efficient at lower loads?
Because the load is less than the engine is putting out and the extra is wasted."
This explanation makes little to no sense. I'm not even sure what quantity you are saying is wasted, nor why it would be when operating at less than full load.