With his discussions on the ideal engine, Carnot made two points very clear to the readers:
1) The engine working on Carnot cycle is the most efficient engine because in this engine there is no friction at and no exhaust gases are emitted. In the ideal engine there is no conduction of heat between different parts of the engine, which are at different temperatures. This clearly shows that Carnot knew the conduction of heat between different parts of the engine was responsible for reduction in efficiency of the steam engine and that to increase the efficiency of engine this wasteful heat transfer should be reduced.
2) He also made it clear that the maximum efficiency of the engine was dependent not the type of fluid used by the engine, but on the temperatures between which the engine is operating, which he considered the motive power of heat.