Some people have proposed that in an automatic, accelerating downhill is more efficient. However, with a manual transmission, it's far better to coast downhill and accelerate uphill.
Either way your engine has to produce the same amount of work. If you do it downhill, you do it at a higher speed, which means higher RPM and more engine friction. If you do it uphill, lower RPM helps, as well as the increased throttle angle. A wider throttle opening reduces pumping losses (that's because of the reduced effort the engine has to make to suck air past the closed throttle).
An easy, inexpensive way to get some live data is with the DIY fuel rate monitor I have linked in my sig. It doesn't tell you MPG, but it does give you relative fuel rate.
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This sig may return, some day.
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