Hi, Ady Ady gave me a hint about why the EFI partition in Guix 0.16.0 ISO has 1.4 MB of size, despite grub-mkrescue asks mformat for 2.8 MB.
Obviously Guix uses mtools 4.0.21 (image OEM-ID "MTOO4021") which is one version before this bug fix: "Fixed -f flag for mformat (size is KBytes, rather than sectors)" http://lists.gnu.org/archive/html/info-gnu/2018-12/msg00000.html (Actually this size is quite some waste. Even 1.4 MB is generously oversized for the three directories and one or two boot*.efi.) Have a nice day :) Thomas