I am not familiar with one of the terms but I will make a statement about electric heaters here
All electric heaters are 100% efficent, ALL of them, there is not a single one that is 99% and of course 101 means you are getting more out than in (Though in theory a heat pump can deliver more heat per kilowatt, than a kilowatt can deliver)
So if someone tells you "This electric heater is more efficent than that one" they are lying
The reason for this is that ALL losses in an electrical or electronic system are expressed as heat, it's all heat, so even if the heater does not turn 100% of the enegery at the plug into heat at the element, it's still turning it into heat