[tzs]

If we are going to count energy that is delivered to the payload in a non-heat form that eventually becomes heat then yes, 100% of an ICE's energy from gas goes into heat--but so does 100% of an EV's energy or a bicycle's energy.

The difference between an ICE and an EV with similar sizes and shapes as far as heat goes is that although all the energy from both eventually ends up as heat the EV produces less unnecessary heat. To move the payload a given distance the ICE will use about 4 times as much energy. Only 1/4 of the energy from the gasoline goes toward accomplishing the job of the vehicle. The other 3/4 is waste heat.