O.k. but we are agreeing that for the same load on both transformers the I^2R losses on the 30KVA transformer due to the fact it has a higher impedance, and in order to compare these losses you would need to converter both transformers to the same base?
I think there?s confusion between impedance and losses. Transformer impedance is largely inductive with a small resistive component that represents the load loss. Nothing in the impedance represents the excitation losses, the no-load losses.
In this situation, we don't care about % or per unit impedance or losses. We want to compare the total losses in watts of the two transformers under the same loading conditions. To do that we will need the no-load loss and load loss data for each transformer and an estimate of the actual load profile.
From an old Eaton Consulting Engineering guide:
150 kVA, 115C rise, DT-3 dry type has 700 W no load and 4430 Watts load losses.
The 30 kVA has 250 W no load and 1460 W load losses.
Assume actual load is 25 kVA continuous, or 83% of the 30 KVA and 2.8% of the 150 kVA.
Load loss varies with the square of load:
30 KVA has (83%)^2 x 1460 W = 1014W loss,
150 kVA has (2.8%)^2 x 4430W = 123 W loss.
Add the no load loss:
30 kVA = 1014 + 250 = 1264 W = 1.264 kW
150 kVA = 123 +700 = 823 W= 0.823 kW,
The 150 kVA uses .44 kW less at 25 kVA load.
Drop the load to 17.76 kVA and the two units have equal losses.
At 10 kVA load the smaller transformer saves 0.3 kW.
Conclusion - you need to know the load profile and the actual loss data of the existing and proposed transformers. That data is not on a nameplate.