Earlier quoted context omitted.
How can heating be any less efficient than 100%? I get that engines can be less efficient than 100% since the remaining energy is dissipated as heat and heat is the not desired energy in that case. What happens with the remaining energy if you heat with less than 100% efficiency? Does it start to rotate things?
Heating can be more than 100% efficient. Before you go "what, lol, no" - let me clarify. Obviously it can't be even 100% thermodynamically efficient, but a heat pump for example can generate 3-4 kW of heat from 1 kW of power. The rest of the energy comes from the environment obviously, but naively assuming that the 100% efficient power-into-heat is the best you can do is not true.
I think the most electric heating systems I have seen are using the rather bruteforce and inefficient (only near 100%) method. The basic principle that they heat a resistor and something quickly transfers the heat away so the resistor doesn't burn out and/or your house doesn't catch on fire.
An other fun method to increase the "efficiency" of electric heating would be heating with bitcoin miners. It wouldn't make the heating more efficient in the sense it would cost the same energy but at least you could get some of your money back spent on heating.