I’m another ‘It depends’ believer.
My experience:-
We had a new gas boiler fitted 18 months ago to replace an original 25 year old unit.
It’s a Heat only boiler, not a combi.
Since all new installs have to be a condensing type, that alone should provide some improvement in efficiency.
I tried changing the system setup to get the best efficiency.
At the time, the house was not occupied during the day so it was set up to be off between 9 to 3pm.
This also sort of lead to installing the Wiser system.
Low temperature, low flow just did not work for this house.
The radiators are piped in micro-bore, some 8mm, some 10mm.
The radiators did not provide enough heat output using low water temperature. (60C I think).
The rooms could not achieve their target temperatures at times.
Low flow also increased the boiler cycling activity as it could not modulate to a sufficiently low output.
(Boiler cycling results in poor efficiency).
Boiler cycling will also happen if you have micro-zoning. Radiators demand heat at random times. A radiator is likely rated at 2 or 3kW so the boiler shoves out 20kW -or whatever it’s rated at- for a short time and then has to throttle back or cycle off/on. Just think. If a room is up to temperature, it may only need a few hundred watts or so to keep there. OpenTherm may help here.
The good news under these conditions is, the return temperature is nearly always below 55C so the boiler condensing feature is always active.
Conclusion:
Low flow, low temperature needs big bore piping and huge radiators.
A boiler with a large modulation ratio (10:1 ?) is good.
Don’t over-size the boiler - it will likely result in more cycling than necessary.
With a room heating controller set to ‘Gas’, it is on a 10 minute heating cycle. Best to select ‘Oil’, which is on a 20 minute cycle, potentially doubling the gas valve MTBF.
The original CH system boiler was set at 70C, which is probably what the CH system was designed for.
It is also what it has ended up being set to without making major changes to the rest of the system.
OpenTherm would probably not have helped one jot here.
A new house design is whole different story.