A new scrubber, a 1/3rd used scrubber and a 2/3rds used scrubber are all functionally equal. The efficiency does not decline linearly at all. It's even (and very close to 100%) until the reaction front starts to poke through and then declines precipitously.
Well I believe this is not correct or at least is slightly misleading. For simplicity I am going to refer to an axial one but the concept applies to radial as well.
A new scrubber has its entire length available for reaction.
A partially used one only has the unused sorb length as depth for reaction.
Now since the depth of the reaction front is proportional to gas density, the deeper you go the more "length" of unused sorb you need. Therefore I argue that a new scrubber is not functionally equal to a partially used one.
My understanding is also reflected in the limits on my rebreather (APD vision inspiration) which are:
1: Max 3 hours scrubber time @1.6lpm co2 (CO2production rate applies also below)
2: For dives below 20 mt diver must leave bottom after 140 minutes scrubber time
3: For Dives below 50 mt diver must leave bottom after 100 minutes scrubber time
Which means that if your first dive is 100 minutes the second must be shallower than 50 mt and after 40 minutes you must be at or above 20mt.
Which means, as I stated at the beginning, that a partially used one and a new one are not equivalent in respect to depth in which they are capable of scrubbing and avoid breakthrough.
Just saying ...