GPUs are 100% efficient at turning low entropy energy into high entropy energy i.e. heat. If you take into account transport loss and efficiency of creating th

GPUs are 100% efficient at turning low entropy energy into high entropy energy i.e. heat. If you take into account transport loss and efficiency of creating the electric current, then it's probably below 50%. Heat pumps typically have an efficiency of 300% (COP 3) because they pump heat from outside to the inside. (inverse of how a refrigerator works).