Firstly, Cd for bikes will of course be worse, bikes have way more sticky out bits etc, but the drag force is proportional to Cd*Area, so the bikes still come out better off, being they have far less frontal area. Still don't beleive me, the busa can hit 300kmhr with 160bhp, any cars that can do that? And yeh redlines are getting pretty up there, but pretty easy to change up a gear and keep the revs low init
As it stands diesel cars pay their fuel tax through diesel miles, it'd be better to put the ACC levy on them anyway. And yes there are some bikes less fuel efficient than some cars, it doesn't mean all of them are! Hell 25% of the motorcycle fleet are scooters now, sfa cars rival their fuel efficiency. I'd estimate the average car fuel efficiency at around 12km/l with bikes at least 15, going by my own experiences
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