Efficiency is the ratio of the useful energy out compared to the (paid) energy that goes into it.
For all practical purposes electric heaters are 100% efficient. They are that way at the start and will be that way until they burn out.
Now hydronic style electric heaters MIGHT be more comfortable in some cases because the "smooth out" the heat. For example if you had one under a desk so it real close to your legs.
But in most applications you would not know the difference.
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