It’s because what’s being measured in this case is how much energy you spend in order to move a given amount of energy. Because heat pumps aren’t generating energy in he same way a heater does, they just move it. Hence the name “pump”
Like a big oil tanker truck might spend 100 gallons of gas to transport 10,000 gallons of gas (I have no idea if these numbers are accurate, just an example) you could say it then has a coefficient of performance of 100. It didn’t turn 100 gallons of gas into 10,000 gallons of gas. It just moved it where you want them.
It’s the same thing with heat pumps. You spend one 1 unit of energy to move more than 1 unit of energy then you have a COP of over 1.
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