Heating can be more than 100% efficient. Before you go "what, lol, no" - let me clarify. Obviously it can't be even 100% thermodynamically efficient, but a heat pump for example can generate 3-4 kW of heat from 1 kW of power. The rest of the energy comes from the environment obviously, but naively assuming that the 100% efficient power-into-heat is the best you can do is not true.