Ok I've updated it to 650 pop per LQ, still 28%TO is the best option.
Razebonus KF% TO%
60 0 0,28
Planets Total Size Maz Pop Maz Pop w all LQs Inkome w all LQs Maz Pop w %TO Inkome w %TO
1 220 8800 151800 8256 111760 9548
10 2200 88000 1518000 81120 1117600 93234
25 5500 220000 3795000 202560 2794000 232710
50 11000 440000 7590000 404960 5588000 465171
100 22000 880000 15180000 809760 11176000 930093
150 33000 1320000 22770000 1214560 16764000 1395014
200 44000 1760000 30360000 1619360 22352000 1859936
300 66000 2640000 45540000 2428960 33528000 2789779
500 110000 4400000 75900000 4048160 55880000 4649466
I dont see how food prizes kan influenze the result, the prize is the same for whoever buys it.
And this table wiht 28% TOs shows the best inkome for the less pop.
You kan think 29% i good bkause of the less food konsumption, lets test it for 100p
28% --> 100 11176000 930093
29% --> 100 11033000 929967
barely 126gz inkome diferenze, and 143k more pop with 28%TOs, that's a big differenze that makes 29% a better option. Lets test it on to 30%TO and more:
30% --> 100 10890000 929536
same 143k pop differenze, and 431gz differenze.
So, you are right, if we take food kosts in konsideration 28% is nowhere the best option, bekause 126gz dont buy food for 143k pop, neither does 431gz.
I'm gonna find then the best % going ahead:
31% --> 100 10747000 928800
32% --> 100 10604000 927759 d 1041gz
33% --> 100 10461000 926413 d 1346gz
34% --> 100 10318000 924762 d 1651gz
35% --> 100 10175000 922805 d 1957gz
Every 10 people requires 1 food, so for 143k people requires 14300 food
with food at 0.1 you need 1430gz to feed 143k people (the differenze) --> best option 33%TOs
with food at 0.2 you need 2860gz to feed 143k people (the differenze) --> best option is over 35%
I kannot reazh a konklusion, I dont find reasonable to go over 40%TOs for high food prizes.
Still waht you say is right when food prizes are higher than 0.1, but with free food still 28% is the best option, not 25%. Yet the gz gain is a few from 25 to 28 and you save a lot of iron, but then we'd have to test it again for iron prizes. Suposing your resser has overstoks of iron 28% is the best option, in kase you need to save iron 25% is the best option.
Lets kompare 28%TOs with 35%TOs:
28%TO 11176000 930093
35%TO 10175000 922805
pop differenze is 1million pop, inkome differenze is 7288gz
with food at 0.1 you need 100k food, so 10k gz
with food at 0.2 you need 20k gz
and so on...

meh, get a big aktive resser do the damn food!