[wardedVibe]

They mean a heat pump. You apply work to transfer heat, getting more inside than if you had just turned the energy into heat directly; the outside gets colder of course.

https://en.wikipedia.org/wiki/Heat_pump#Principle_of_operati...

[josephcsible]

Yes, heat pumps are over 100%, but isn't turning the energy into heat directly exactly 100%?

[Adverblessly]

As a random thought, for resistive heating some energy is definitely "lost" as light.

[krallja]

Even light will eventually be absorbed by some surface and become heat.