I found another fun bit of info while I wait for someone to actually explain how the ATAG is so much better than anything else on the market.
ATAG boiler efficiencies should not be compared with most figures quoted for UK boilers, including SEDBUK. ATAG use a different method of calculation, leading to efficiencies approximately 10% higher (for natural gas), and hence in some cases greater than 100%. You can read about net and gross calorific values if you're technically minded.
What I do for a living, Gasman and others, is troll boards like this full of people who like to brag about how great this or that is, but don't actually have a clue. Or if they do have a clue, they're too up themselves to tell the rest of us. Does that answer your question?
ATAG quote an efficiency of 98% for the top boiler in their range, which appears to actually mean 88% in figures most people would recognise. Yet this is what the CH would achieve when not even condensing. And other boilers described as condensing in DHW mode (eg. some Worcesters, Atmos, etc.) are no better and mostly worse. How so? Cold in, hot out is ideal for condensing efficiency, so why isn't it there? Is it being lost by passing the heat through a plate heat exchanger? Are they simply not bothering to size everything to work efficiently that way?