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Tested with this setup on a space platform: For whatever reason, one of the crushers shows the energy reduction through efficiency modules, and the other doesn't... I was testing this in the editor.

Not a bug.

Crusher below a beacon has 2 speed-modules-2 inside that give it 2x +60% consumption (total of +120%) while beacon has 2 efficiency-modules-2 with 2x -40% consumption (total of -80%, but due to beacon's distribution effectivity of 1.5, effect seen by crusher is -120%). That crusher has 0% effect applied to the energy consumption and so there is no effect visible.

Crusher to the left of a beacon has only 1x efficiency-module-2 (and 1 speed-module-2 which is planned to be inserted, it is not there yet). This means this crusher sees total of -120% consumption reduction from beacon and -40% consumption reduction from module inside which gets clamped at -80% consumption.

All tooltips are correct.