The Lupo is not sold in the US, and this brings up something I've always wondered. Is 78 mpg calculated using imperial gallons? Because that would translate into a lower number in US gallons.
The hint is in the name. The "3L" consumes 3L/100km (under optimal conditions yada yada yada). That is 78.4mpg using US gallons or 94.2mpg using UK gallons.