Here are the results for my first 41 PVP offers over last night and this morning. I accepted any battle with a PVP score of 60 or greater.
Of those 41, 24 were 60 or greater, meaning that I skipped 17 battles at a cost of 17 gems. Of the 24 I did, 18 were 66 points, 4 were 60 and one each were 65 and 63. My record was 21 wins and 3 losses.
The average offer to me was 60.1 and the average that I accepted was 64.8. Each of the three losses cost me exactly 3 points.
If I had accepted only battles worth 55 points or more, I would have played 32/41 battles with an average offer of 63.0 points. Only 4 of of the 41 battles offered were for less than 50 points.
I know this is a small sample, but I think this perfectly explains how someone could maintain an average of 60+ points per win on a consistent basis. All they have to do is not be in a top guild and take all the 3-trophy matchups, maybe skipping any “easy” ones. I have all my Kingdoms at level 10 and all but Silverglade, Blackhawk and Glacial Peaks at 5 stars or higher. My defence team during this whole time was a fairly tough 4x glacial peaks team that is winning about 40% of the time on defence (8967 rating).