Ian Munro is correct and is aware of the physics behind this. We don’t care about upstream effects, all we’re interested in as consumers is in terms of inside our system – which I define to be inside my house.
“getting the element up to temperature” – that’s still heat being added to the system. “electrical resistance of the unit” – put a current through a resistor and it generates heat. “heat conduction losses” – that’s heat being given out. all within the house.
basically if you take the heater as a unit – 100% of the energy that goes in (that you’re paying for) comes out as heat (inside the house). if you take gas, the calorific energy that goes in, not all of it comes out. heat goes out of the exhaust outside of the house, combustion isn’t complete, and so on.