I am not able to understand why MOSFET RDSon should be same or close to inductor DCR value

Hello,

I was reading one document to check inductor and IC compatibility of MPS and got doubt regarding buck converter. below is the link

It says that ‘By comparing the DC resistance (RDC) of the inductor with the RDS(ON) of our MOSFETs, we can use the fraction of the RDS(ON) for matching. Both terms (RDC) and (DC x RDS(ON)) should be close to one another. They don’t need to be perfectly equal, but we can see the optimal efficiency with close terms (within mΩ).’

Can you please explain how efficiency is improved when DCR and RDS on value is close.

Thanks,

AZIZ