No; you're missing the point - 100% of the energy in an electric baseboard system is converted into heat. It's 100% efficient. There is no more effective way to turn electricity into heat than resistively.

A heat pump doesn't turn electricity into heat. It moves heat from one place (outside) to another place (inside); and can seem more efficient because the system isn't closed.

Ah makes sense. Thanks for taking the time to explain

But a resistor converts 100% of the electrical energy it consumes into heat. So if you were to take the same amount of electrical energy and run a heat pump, you could get 3x more heat into a room. In that sense, the heatpump is 300% efficient.

Yeah one can argue semantics all one wants but you still get 3 to 4 times more low grade heat per kwh from a heat pump than a resistive heater. And that's what you actually care about.

How are you calculating efficiency? It's usually:

efficiency = useful work / energy input

Efficiency is not calculated relative to the best performing machine.