Aha!
Fonda, B. and Šarabon, N.:
BIOMECHANICS AND ENERGETICS OF UPHILL ... Kinesiology 44(2012) 1:5-17
5
BIOMECHANICS AND ENERGETICS
OF UPHILL CYCLING: A REVIEW
Physics is involved!
Aha! Conclusion, effort is a lot less walking uphill than cycling uphill. (which answer my question).