Even electric heat alone is 100% efficient no incomplete combustion or degradation over time. Efficient bu much more expensive than just moving heat already in the air.
Ground-source are better for now since they are moving heat from a relatively consistent source the Earth. It's about 15C to 25C one meter down where the ground-source heat pump lines are run.
Generating vs moving heat I think is misunderstood by people or really more likely they just don't care. As long as the bill is low!