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 - Restoration Story: Fordson Major - by Anthony West. George bought his Fordson Major from a an implement sale about 18 years ago for £200.00 (UK). There is no known history regarding its origins or what service it had done, but the following work was undertaken alone to bring it up to show standard. From the engine number, it was found that this Major was produced late 1946. It was almost complete but had various parts that would definitely need replacing.
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