[samtho]

Yes, but energy is not consumed by that process, it is only converted into heat. The degradation usually is a result of the heat produced. If we’re talking about mater to energy transitions, we need to start talking about special relativity.

I said 100% electrical efficiency because from the prongs of the plug, through the conductors in the appliance cord, the rheostat, all electrical connection and contact points, and of course the hearing element itself all will product heat as a consequence of electricity flowing through, and being resisted by, it’s various components.

It was pointed out that this does not mean “energy bill efficient” which is totally correct: this whole thing is a somewhat silly thought experiment to consider what it really means for something to be efficient.