Electronic – How will transformer efficiency change if the transformer is connected backwards

What you may be getting confused about is the "ideal transformer" in the equivalent circuit. You should not regard it as having any magnetic qualities at all. Try and see it like this: -

Whatever voltage you have on the input to the ideal transformer, \$V_P\$ is converted to \$V_S\$ on the output of this "theoretical" and perfect device. It converts power in to power out without loss or degradation such that: -

\$V_P\cdot I_P = V_S\cdot I_S\$

The ratio of \$V_P\$ to \$V_S\$ happens to be also called the turns ratio and almost quite literally it is on an unloaded transformer because there will be no volt-drop across R3 and L3 and only the tiniest of volt-drops on R1 and L1.

This means you now have a relatively easy way of constructing scenarios of load effects and recognizing the volt drops across the leakage components that are present.

The equivalent circuit of the transformer is really quite good once you accept that the ideal power converter is "untouchable" and should just be regarded as a black box. For instance you can measure both R1 and R3 and, by shorting the secondary you can get a pretty good idea what L3 and L1 are. With open circuit secondary you can measure the current into the primary and get a pretty good idea what \$L_M\$ is too.

For "concentric" wound transformers, I find both ways of them to be used, and the factors influencing it are most likely (may not all apply to your case):

• Cost of the material involved. Higher current needs thicker wires, but the same number of turns (and even thicker if its on the outside because it is longer there). Just calculate what is needed for the number of turns required in either inner or outer layer, and then do a comparison. It seems to me the higher the step down ratio, the more beneficial it is to keep the high current ones inside.
• Tapping. A lot of transformers have multiple tappings. Precise positioning and space for them is a lot easier on the outside than it is on the inside.
• Serviceability and failure modes. Bigger transformers are actually so expensive that it might be feasible to repair them. Depending on the expected failure modes putting one or the other winding on the outside is more useful.
• Rectangular cores might need different material strenghts and properties since internal forces are higher than in circular cores. Aluminum might be better suited here than the softer copper. This applies of course only at rather high currents (that are distributed unevenly in the conductor). Metal fatigue considerations however might drive you away from aluminum here.

Note that I don't call them secondary/primary but low/high voltage sides, I think those factors are more influential than the direction they are used in.