Yes. Electrical power generation, transmission and transformation into work is more efficient, per labor unit, than using a human.

GPUs are VASTLY more energy efficient than humans!

I don't know what you mean exactly, but it seems false. The human brain uses about 20 watts of power. A GPU uses more.

I mean when taking into account all energy it takes to raise and educate a human and keep them alive.

Then we have to factor in all the crap we pull to build GPUs as well.