Are you seriously advocating crypto mining specially for heating? Would be great if you linked some studies on the efficiency of ASICs vs common heaters.
New York City's heating system is powered from the "waste heat" of nearby electricity plants. https://en.wikipedia.org/wiki/New_York_City_steam_system
Not that NYC is particularly unique on this matter, plenty of different cities do this. https://en.wikipedia.org/wiki/District_heating
As such, New York City's heating is practically free (repurposed "waste heat" from the nearby power-plants).
Your definition of "100% efficient" is rather... bad. Both heat pumps, and NYC Steam Heating systems are far above 100% efficient by your definition.
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There's plenty of ways to go "above 100% efficient", when it comes to BTC-as-a-heater idea.