The only thorny part with the new heat values in Railcraft, is how incredibly hard it would be to heat up a high pressure boiler. I'll wait for someone to make the "electric heater" mod.
I had a small discussion about it on BC github a few days ago.
TL: DR
if the time spent heating up a boiler is significant your energy production is badly designed.
Also, never use HP boilers if efficiency is a concern for you.