Whoops...So, it's 2.35 with all modifiers for 45*2.35 = 105.75 per pop.
You're talking about gold overflow? That got broken completely in 3.19, but it's corrected in UP. UP did nerf it considerably, keeping only bonuses that would apply to wealth building for gold overflow. (iirc)
Rifles are 110 hammers, the efficiency is in less anger then.
EDIT: but hang on, you can't have full modifiers and draft rifles, AL obsoletes them.You can't even have PS unless you have the mids so it's just Forge and SP for 1.35 and 60.75 hammers per pop. With mids and PS, it's 1.6 for 72 hammers. Well, here the gains from less pop anger do look viable.
By full multipliers I mean the Mids, SP, and Forge with the odd MA; likewise I have been known to just screw rifling and whip out masses of planes, MGs, and Muskets. Remember as well that because I'm drafting I get full XP bonuses which allows me to count on a significant boost in some circumstances (most notably Vassal + theo CHA or times when I can't manage to use theo for XP). The effective

Now that being said, it is not normally worth it to delay a draft war just to snag Kremlin and whip everything out instead; but if a target just happens to build it (better it and the Mids) for you. Then you can do quite well with more xp, less anger, and more efficient steamrolling.