It has been stated here that an IOTA transaction currently uses around 0.0005kWh or 0.5Wh.
In their work example for a smart-meter sending data every 10s using MAM, that is 500kWh in a year. This is significant energy consumption.
Take for example a typical battery powered node which wakes periodically to send data. This may be powered by 6 AA batteries, each of which provides at most around 4Wh of energy i.e. 24Wh of energy. That's around 48 MAM messages before we run out of battery, which is clearly not sustainable in an IoT device.
Or a fitness tracker, which will have less than 1Wh of energy available—that's two transactions.
What is the lower limit of energy consumption for sending a transaction?