True but doesn't change the conclusions dramatically, does it? If a heat pump is twice as efficient as electrical heating then you're still displacing half the wattage from your rig with reduced heating.

On the other hand, taking heat into account just makes matters worse in the summer, and I haven't known a gamer who takes half the year off.

An electric heater is ~100% efficient. The power generation is much less efficient.

The heat pump can be effectively more than 100% efficient, but that's because it's moving heat.

What's an "inefficient electric heater"? Is that a device that generates more light than heat?

Surely all the energy you put into any machine is eventually going to turn into heat? Hmm - perhaps there are heaters that generate heat mechanically, and the resulting losses are sonic.

There are electric heat pumps which move heat from the ground into your space which use drastically less energy than electric heaters that convert electricity into heat directly.

Sure; but that's because a heat pump has the potential to be > 100% "efficient" (which isn't real efficiency, in the thermodynamic sense).