just looked it up, it's impossible for any heating system to reach 100% efficiency. PERIOD! He was lying to you.
That’s the beauty of the Carnot cycle. It moves heat, rather than using an energy source to provide heat directly. So it can move more heat energy than it requires in electric energy. Air conditioners and heat pumps can achieve greater than 100% “efficiency” when you define efficiency as the heat added or removed from the room divided by electricity consumed.