It is two different modalities of heating though. Electrical heating is 95% efficient at dumping energy from the grid into your house, but a heat pump is using

It is two different modalities of heating though. Electrical heating is 95% efficient at dumping energy from the grid into your house, but a heat pump is using energy from the grid to concentrate and move heat from outside the house to the inside (which is itself unintuitive to people when it is already much colder outside the house than inside). So how do you develop a fair comparison of the two in total energy expended to keep the building at the desired temperature?