This is false. Heat is an incredibly common type of waste energy, and far more common than waste "cold" (if such a thing exists at all), so most (if not all) he

This is false. Heat is an incredibly common type of waste energy, and far more common than waste "cold" (if such a thing exists at all), so most (if not all) heating devices are more efficient than cooling devices. Furthermore, heat is related to entropy, which in a closed system can only increase. We have many devices that can generate heat where there was none previously (e.g. resistive heating elements) but none that can destroy heat, only shuffle it around somewhere else.