Efficient Use of Resources by Operating System

We have stressed the need for an operating system to make efficient use of the computing hardware.
When is it appropriate for the operating system to forsake this principle and "waste" resources?
Why is such a system not really wasteful.

Contrasting with the systems with little or no user view, single-user systems are highly focused on usability and maximization of hardware resources which are at user’s disposal. In the latter case, it cannot be discussed about the most efficient mechanism for usage of resources, since sharing is missing; the amount of resources which are by default reserved for OS kernel is the only exception from this scenario. ...

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