<$vars tidA="Tid01" tidB="Tid02" x="user value"><$list filter="[<tidA>contains<x>] [<tidB>contains<x>] +[count[]match[2]]">it is in both tiddler list field</$list></$vars>
What do you mean "more efficient"?
I can imagin a few ways to make it more suited to more variables or easier to read the code etc but I am interested in what improvements you are looking for.
Tony