Resistance heating is 100% efficient at heating the element, but to heat the pan, it has to transfer through the pan/element interface. 100% isn't the highest

Resistance heating is 100% efficient at heating the element, but to heat the pan, it has to transfer through the pan/element interface. 100% isn't the highest efficiency you can get though. It's even more efficient to use the electrical energy to concentrate existing heat than it is to create new heat