brk-Int,
The relative concept working in my head is that the incandescent bulb and the convection heater use the same basic technology.
The IC being tweeked to produce more light (smaller element and a vacuum), while the heater tweeked to produce more infrared (heat)... neither being perfectly efficient due as noted by a mixture of the IC getting hot, and the heater elements giving off a visible light red glow.
The original diodes (mixing of elements) produced infrared. They were tweeked to get red visible light, then green, and finally blue. The efficiency of the process allows for a narrow EM signature, and thus less loss.
The modern IR heater is also a tweek. The tweek being to produce less light and more IR... first ceramic... and now quartz (with less loss, but still not perfect).
This improves IR (heat transfer) without the pressurization of the space.
Basically, it doesn't heat the air near the elements... have the air carry the heat to the ceiling and look for the nearest exit through air leakage.
Most loss of heat is through air leakage.
Electric doesn't have a flue... so no flue losses.
But it can not escape entropy.
And the Laws of Thermodynamics would not allow for a heat pump to be more than 100% efficient... but we compare the transferred BTUs to the produced BTUs of a conventional heater and that is what provides the greater than 100% efficiency rating.
The relation is built on the traditional technology; and is considered apparent efficiency.
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