Heat pumps have higher than 100% efficiency because they extract heat out of air / water. 100% is a very low efficiency for electric heating. Anything lower than 400% is considered below average.
Re:Teardown of a $1.25 LED Lightbulb
by BlueTemplar on Saturday February 22, 2020 @08:53AM
(#22391000)
Sadly, heat pumps are still very rare. (They're much harder to do properly than just electric heating.)
All the heat that comes out of a lightbulb is being generated at 100% efficiency :)
(Although it's likely more expensive to heat your home electrically instead of via natural gas)