What's the control volume and how are you defining "efficiency"? If the heater unit itself is the control volume and if the efficiency is defined as the heat output of the device (i.e. the heater) divided by the energy supplied from the electrical outlet, then the efficiency will not be 100% due to line losses between the heater connection and the outlet. But it will be close. A motor driven fan complicates the issue but certainly will make the entire process less efficient. The 2nd Law of Thermo says we can't even break even so I doubt that even a pure resistor is 100% efficent in coverting electrical power to heat but I am at a loss to explain the mechanism for the that loss. I'm an engineer not a physicist.
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Today's Featured Article - An AC Model M Crawler - by Anthony West. Neil Atkins is a man in his late thirties, a mild and patient character who talks fondly of his farming heritage. He farms around a hundred and fifty acres of arable land, in a village called Southam, located just outside Leamington Spa in Warwickshire. The soil is a rich dark brown and is well looked after. unlike some areas in the midlands it is also fairly flat, broken only by hedgerows and the occasional valley and brook. A copse of wildbreaking silver birch and oak trees surround the top si
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