I think you are confusing the efficiency of heating sources vs the inefficiency of A/C. However A/C just moves heat, it doesn't have to create it. This is why

I think you are confusing the efficiency of heating sources vs the inefficiency of A/C. However A/C just moves heat, it doesn't have to create it. This is why in climates in which they are appropriate heat pumps can be even more efficient than other forms of heating. I will say there likely isn't a ton of good hard data on this for another reason, and that is that humidity plays a role, both in what temperatures are comfortable and maybe in some forms of temperature management.