Personally I love the heat that an incondecent bulb emits, I can actually keep my hands warm on my keyboard while lowering my room heat. 75 watt bulb with heat versus a 3000 watt space heater.
Depending on where you live, the energy “inefficiency” of a light bulb is no such thing. In the UK, for example, during winter (and spring and autumn) the heating is appreciated! However, it is 2-3x more costly than using gas central heating. (However however something something whole house vs room-specific heating.) In the summer, it’s a complete waste though. Directed infrared heating panels may be the most efficie…
It's a straightforward issue of separation of concerns, there are some occasions where you want heating and lighting always tied together, but they are niche. Almost everywhere in the world you have large periods of the day or year when you want lighting without heat.