industry convention is not thermodynamic. electric heat is 100% efficient, but heat pumps are not 130 % or maybe 90 or so . not sure where you are getting this info. after you get the heat how you store it and use it is of course another efficiency, problem but not the same problem as the electric heater . Also if you have to talk about what the comfort set point is, if you agree its 50 degree F or 45 F or 60 F this changes the calculation completely/ Because you are changing the outside temp differential. relative to your calculations. So in order to do a real test of the stove , you have to use it in an exact same situation compared to another heat source all at the same time in the same conditions. otherwise you can't compare them accurately.
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