I found this webpage
http://glorantha.temppeli.org/digest/gd ... /2631.html
So I left this David Dunham a voicemail message and also sent him an email.
I'll let you know if I get a response.
And he already responded:
Well, every time I google for it, I come up with me... I believe I first ran into the saying in the early 1980s, but I didn't remember or record the original source.
David Dunham A Sharp, LLC
Voice/Fax: 206 783 7404 http://a-sharp.com
Efficiency is intelligent laziness.
That was his reply. As you can see, he uses it as a "tagline".
Based on this information, I'm thinking the quote should be attributed to anonymous.
7-21-05 Back for an edit:
I let David know I was going to change the attribution for this quote to anonymous and he replied:
Fine by me! I'd much rather have credit for things I have done or said.