FWIW and way off-topic:
People often misunderstand what the "100% efficiency" of resistance heating means. It merely means that all of the electricity going in is converted to heat energy coming out ... regardless of any conditions around wherever this conversion is taking place.
Where a heat pump beats resistance heating is relative to a "different kind of efficiency". For heating an enclosed space and if outside temperatures are not too low, a heat pump moves (converts) available heat outside to inside heat at a far greater rate per watt of electrical energy than a resistance heater can make inside heat per watt of electrical energy.
Making a long story short - if conditions are right, a heat pump can be far more efficient at using each watt of electricity to make an enclosed space feel warmer.
P.S. One must remember, though, that while a heat pump is making the inside warmer it is also making the outside colder! ;)
