In terms of efficiency, it would be 4 Wall Breakers = 1 Valyrie. However, value-wise 4 Wall Breakers are incredibly more valuable than 1 Valkyrie. The only reason GiBarch + Valks would be a good composition is because Valkyries can be cooked with DE Barracks, so they will only increase efficiency. However, in terms of cost efficiency, Valks cost Dark Elixir, so you'll need to weigh that, whether you need Dark Elixir.
Minions are a better option in terms of time efficiency, but Valks will be better in terms of effectiveness, as they will fit better with GiBarch (a Ground attack). Minions would have to worry about Air Defenses and Air traps. Personally, I would choose Minions as they will allow me to attack/raid more and make loot faster that way. You just have to be a good/smart attacker using them. And if you can steal all the loot from a base with Minions just as you would have with Valkyries, then Minions would be the far more valuable troop.




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