It happens that Brian Gaff formulated :
All electrical heating is second hand ie inefficient energy, we can only use
it if we can make making it far more efficient. There has been no real
development of electrical heating since the very early days of electricity.
Itt still is put current through a resistor and the device gives off heat.
Its not terribly efficient. I do not see the LED Equivelent of lights for
heat anywhere, after all.

Nor can there be, they are already 100% efficient - 1Kw in = 1Kw of
heat out, ignoring transmission losses.