Earlier quoted context omitted.
By protein content it's a bit better for beef. 1kg of corn has 32g protein. 1kg of beef has 260g of protein.
The point was that you need 30 kg of corn to make 1 kg of beef. Therefore 32g * 30 = 960g of corn protein to create 260g of beef protein.
There is always some efficiency loss at every stage, but we’re turning something that is not ideal for human consumption (conventional field corn) to something that is very palatable.