Professor Bainbridge discusses the "efficient breach" theory of contract law, and related moral issues that it may raise, in a post here.

The Delaware Court of Chancery, in its recent Nacco decision, summarized here, observed at page 61 of the slip opinion that Delaware recognizes that theory. In the Nacco case, the Court mentioned the theory in the context of discussion noting that contract provisions will prevail to bar tort liability as provided in the terms of an agreement.