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by simondotau 1318 days ago
If your definition of efficiency encompasses change within the entire universe, you could say that everything has an efficiency of 0% because matter and energy cannot be created or destroyed.

Back in reality, the purpose of a heat pump is to heat/cool an enclosed space. Its efficiency is rated by comparing it to a direct conversion from electricity to heat. So long as what occurs outside doesn't affect what occurs inside, it isn't relevant to the question of efficiency.