It's a time/value equation. 4 tokens = 1 boost. So if it takes less time to farm 4 tokens than to level to 110, farming for tokens (gathering or some sort of BoE farming as a multiboxer) is the more efficient way to level. Since it's possible to tap a gathering node up to 10 times and requires next to no special coordination it scales quite well.
US math if you can farm 150 nodes/hour (every 24 seconds?) at 5 units/node it's 30k/hour minimum per account (estimated 40 g/herb). I think this is a conservative guess at the rate. Someone could improve the quality of those estimates as I'm not doing it currently. That rate is a token (around 110k gold currently) under 4 hours, or 16 hours per boost. However it scales up to 10 accounts. Even at 80% efficiency due to extra overhead, it's right at 2 hours per boost.
The comparison point is how long does it take to level a team. Boosting you need to get 4 accounts to 110 in 8 hours or less to match the rate. Leveling as a team of 5, you have 10 hours to get there since you end up with 5 characters at 110 (equivalent of 20 tokens).
PS- it's also a great part time job, even at first world wages. The estimates yield $30/hr in battle.net balance. Maybe I messed up my estimates of the rate.
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