What is the charge-discharge watt hour (Wh) efficiency for lead acid batteries at different SoC and charge current 10-35A/100Ah C10?
90.5% @0–100% SoC
for electrolyte type A
89.1% @0–100% SoC
for electrolyte type B
I read reverse calculated this from graphs in a non-public measurement report where 2 different types of battery electrolyte (solid/gel) technologies were compared for a 0 to 100% SoC (state-of-charge).
Battery measurements were taken by a technical university, at 21ºC room temperature during 1 month, the year 2013, comparing the results from 150-180 discharge/charge cycles. Batteries under test were all in the range between 5 and 10Ah.

charging curve: CC-CV
charge to discharge point: V = 14.375V and I &lt; 0.30A
discharge to charge point: 0% SoC
resting period: not specified
0% SoC was defined as discharge voltage reached 10.8V (1.8V per cell)
100 SoC was defined as charge voltage reached 14.375V (2.396V per cell)
charge was done at a rate of 0.3C (+/- 0.05C)
discharge was done at a rate of approximately 0.1C (fixed resistor was used)

The result between charging and discharge power was (remarkably) about 1.6Wh for both battery types, where one battery had a remaining capacity of approximately 40Wh and the other 20Wh.
Some data read back from the graph (resulting in lower accuracy) for electrolyte technology A:
Cycle   Charge [Wh]   Discharge [Wh]
1       100           91
2       100           88
3       100           86
4        97           81
5        92           76
6        86           73
7        81           69
8        78           67
9        74           64
10       73           63
11       70           61
12       69           59
13       65           56
14       63           55
15       61           52

136      44           40
137      44           40
138      44           40
139      45           40
140      45           40
141      43           40
142      44           40
143      45           40
144      44           40
145      44           40

According to my opinion the last measurements are more significant than the first measurements due to the initial formation process. Average last 10 cycles power charged into the battery is 44.2Wh. Average last 10 cycles power discharged from the battery is 40.0Wh.
Some data read back from the graph (human graph point via line to value translation) for electrolyte technology B:
Cycle   Charge [Wh]   Discharge [Wh]
1        85           75
2        83           72
3        80           70
4        78           69
5        76           67
6        76           67
7        75           67
8        75           67
9        74           66
10       74           66
11       73           65
12       73           66
13       72           66
14       72           65
15       73           64

136      25           22
137      25           22
138      25           22
139      24           22
140      25           22
141      24           22
142      25           22
143      25           22
144      25           22
145      24           22

Average power charged into the battery during last 10 cycles is 24.7Wh. Average power discharged from the battery is 22.0Wh.