First, there is no such thing as a macro "filter". You probably mean a closeup lens. It may look like a filter at a distance because it mounts on the front of the lens like a filter does, but it is actually a single-element lens. Basically, it's reading glasses for your camera.
Second, there is no way to answer your question because "efficiency" makes no sense here. Efficient in what parameter?
It is possible to use extension tubes concurrently with a closeup lens. My main worry would be reduced optical quality, but that is higly dependent on the lens and the closeup lens. In general, closeup lenses usually reduce optical quality because they add yet another element to your overall lens, and the chromatic abberations of this lens can't be corrected by other elements.
Extension tubes have their own issues. There will always be some reflections off the inside walls onto the sensor, and it is using the lens in a way it wasn't designed for. I have one extension tube and lens combination that causes quite visible haze in the middle of the picture. Another drawback of extension tubes is that they don't generally pass thru all the communication (mechanical and electrical) between the camera and the lens, or they are very expensive if they do. At that point, you might as well buy a deliberate macro lens.
So the answer is that there is no general rule what works best with your camera, your lenses, and how you like to take macro shots. Experiment and see what works best for your setup.