did all the math in my head while i was at work so no pokerstove/answers are rounded/answers are bound to be wrong 'cause there were a lot of numbers flying around without nary pen and paper.

EDIT: After reading the other answers i also realize that i misremembered the question, so everything's based off of the falsehood that nitty SS raised 3bb's instead of 4. maybe my answer's still worth reading just to see how the power of FE even if there is a smaller PFR

push > 3bet 10bb/call a shove > fold > 3bet 10bb/fold to a shove

shoving: we win 229.5bb's : losing 120bb's over 57 hands, meaning you win about 2bb's/hand (the 120bb number is based on the complete guess that we have 16.7% equity against KK+, but honestly that number stays consistent enough that it isn't really important that it's more or less arbitrary)

3bet 100bb/call: we win 162bb's : losing 120bb's over 57 hands, meaning you win <1bb/hand.

fold: well...um...yeah

3bet 10bb/fold to a shove: we still win 162bb's but we lose 210 bb's over 57 hands because we lose EVERY TIME villain has QQ+, AK. so EV is almost -1bb/hand

so there you have it. in short, FE pwns risk:reward ratio when effective stacks is 30bb's. this was easily my initial instinct when i read the question due to SnG experience where FE pwns everything because there are small stacks

EDIT: i forgot to mention that the EV for the 3bet 10bb/call is actually thinner than the numbers i came up with in my head because i assumed 50% equity against QQ and AK when we actually have slightly less than that against both of them. also rake is going to be bigger here because we're going to get past the flop and be all in more times so the poker site gets more of our EV (full tilt especially since they have a no flop/no drop policy and no cap on their rake)