Heat pumps don’t make heat, they move it from one place to another.
A resistive heater is as close as we can get to perfect efficiency since it can convert 100% of electrical energy in to heat.
The heat pump simply gathers existing heat from one location and transports it to another. Therefore it’s COP will fluctuate depending on the amount of heat available to be moved whereas a resistive heater will crank out the same number of BTUs no matter what ambient conditions may be.
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