A 100w space heater will produce exactly 100w of heat. A 100w heat pump, properly installed, may turn that 100w of power into 300w of heat output on the hot side. This >100% language is marketing for people who do not understand thermodynamics or who dont want to bother with specifics.
The same is said of those scam "personal" AC devices that blow air over ice. They too are "more than 100% efficient".