The only reason behind that difference is because it's not generating heat, but moving heat. The difference to users is unimportant. As long as BTUs are pumped

The only reason behind that difference is because it's not generating heat, but moving heat. The difference to users is unimportant. As long as BTUs are pumped into / out of their closed environment, their needs are being met. And the bottom line is that for the same unit of energy used to generate 1 BTU from resistance heating, we can move several BTUs. EDIT: I'd also like to note that heat pump systems which include resistance heating systems will typically mark them as "emergency heating". Because they are less efficient, unless it's so brutally cold outside that the heat pump has dropped below 1 EER or can't even operate properly. EDIT2: I forgot that the units in SEER are not the same on both sides of the ratio. (That is, it's not actually a ratio, since those are supposed to be unitless.) So my original "13+ BTUs" was high. Changed it to a non-descript weasel-word instead.