>>13430322I dont know what you mean by theoretical, in a good model the theoretical efficiency will be close to practical. A model that consider realistic materials.
Gas turbines operate at temperatures above the melting point of steel. Much hotter than steam. Big diesels also operate at temperatures above the melting point of steel (for a fraction of a second) and can approach 50% efficiency. In a good electric plant they will use the hot smoke to boil water and make a pass through a steam turbine.