Nothing, or maybe more accurately very few things escape the laws of thermodynamics, properly considered. Heat pump hvac units use electricity to heat a space. The amount of heat generated, or perhaps more accurately transferred by a heat pump is many times that which would produced if the same amount of electricity were used in a resistive heater to heat the same space. And it all obeys the laws of thermodynamics.
This is why using terms like "efficiency" can be confusing when considering how to heat a space. Resistive electric heat sources are 100% efficient when you consider that all the energy consumed is changed into heat.
But electric resistive electric heat sources are one of the most expensive ways to heat a space.
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