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[0] - of course that's a specific meaning of "efficiency"; they're still less than 100% efficient in terms of energy expended on moving other energy around vs. theoretical minimum.
Additionally, heat pumps are can be spectacularly efficient when it's warm outside (in which case, who needs a heater) but are still more than 100% efficient when it's cold outside. Waste heat is still heat, after all. The problem with heat pumps is that the quantity of thermal they can put into a house drops dramatically when it's cold outside. When it's extremely cold outside, the only heat you're added to the place you're trying to heat is the waste heat from the unit itself.
Swamp coolers can be very efficient "air conditioners" but they only work in extremely dry environments. Heat exchangers that pull cold water from a nearby cold lake (for instance, there are data centers in Chicago that use the lakewater from Lake Michigan) can be highly efficient, but there's a lot of infrastructure involved, and they only work on warm land near cold water.
This is wrong. Modern heat pumps can easily have efficiency over 400%.
Where did you get this number from?
[0] https://www.researchgate.net/publication/242172797_A_Compari...