No, and I’ll explain from a different standpoint than the other current answers.
0°C is a highly relevant temperature to us humans, being the freezing point of water, but it’s not particularly special from a physics perspective. The Kelvin scale is used to measure temperature from an absolute standpoint, and is much more applicable to this kind of question. 0°C is 273.15°K.
[Thermal Conductivity] is a property of matter that indicates its ability to transfer heat energy within its internal structure. Higher thermal conductivity allows for faster heat transfer from a heat source to a heat sink, whereas lower thermal conductivity causes the opposite. Notably, Thermal Conductivity of materials varies (usually non-linearly) with the current temperature of the material.
[Thermal Conductivity]: https://en.wikipedia.org/wiki/Thermal_conductivity
Thermal Conductivity is usually expressed as a function of the temperature of the material in Kelvin, as the absolute scale makes the math much simpler.
All of this is background to say the following:
For every unit of heat you pump into a material, the next unit of heat costs an additional amount of energy to pump in. For every unit of heat you pump _out_ of a material, the next unit costs _less_ energy to pump out.
This is all before you get into the efficiency of the actual heat pump mechanism itself, which has its own issues. Pumping heat into a material inherently costs less energy overall as you only have to supply the heat itself and a small amount of overage to cover the material of the heating element, whereas pumping heat out of a material requires you to perform the same transfer of energy, but then dump it somewhere that is isolated from the target material, which an additional energy expenditure, and a waste of the dumped heat energy.
As to which is more efficient, it depends upon specifics, but it’s definitely not a 1:1.
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