The absolute best efficiency of a gasoline engine is somewhere around 40% efficiency, with most being a lot lower. So your 48MJ number is a lot closer to ~19MJ. So, assuming you can recharge a lithium battery 100 times (most are going to be capable of many times that), you're break even in terms of 'efficiency' of Li-Ion vs. gas.
Even adding in all the additional costs of product, transport, energy generation costs, etc etc, lithium-ion batteries are still better.