The way I see it, if the load is the same then the fuel should be the same as it take a certain amount of energy to push the truck down the road. If you are running lower RPMs then it will have less power strokes so it will need more fuel per each injection. If higher RPM then less fuel per each injection. The difference will be the efficiency of the different RPM ranges. Tuning can help with this part to a certain extent
Heavier tires, excess weight, trailers, wind, temperature, fuel btu, etc will all have an impact on MPG