My understanding is that in practical terms there is no difference between stainless steel and copper as regards the efficiency of an immersion chiller coil.
Stainless steel and copper both have more than enough conductive capacity to transfer heat through the tube wall, from the outside wall that is in contact with the hot wort to the inside wall in contact with the cold water.
The weak links in the heat transfer chain are the two metal/liquid interfaces. Conduction of heat from the hot wort into the metal surface of the outer wall of the tube, and from the metal surface of the inner wall into the cold water, is less efficient than heat conduction through the metal tube itself.
Another way of putting it is that both stainless and copper will transfer the heat through the tube wall from the hot side to the cold side at a rate that exceeds the rate at which the heat can enter and leave the metal(s).