First, yes, you do need heating in some places, but not as many as people usually think; the German Passivhaus program has demonstrated that you have to get to near-Arctic latitudes before adequate insulation isn't sufficient and you need active heating for a conventionally comfortable existence. https://en.wikipedia.org/wiki/Passivhaus
Second, the 84% of the energy that you lose at the solar panel doesn't provide heating in any useful way, unless the solar panel is inside your house under a glass roof or something. Only the 13% of the energy the LED wastes as heat is providing heating in a potentially useful way, and even then, it's only heating the vertical farm, not a dwelling space.
Third, as you know if you've ever been in a place with a glass roof, direct sunlight provides far too much heating. Most of the sunlight that comes through the greenhouse roof gets turned into heat, immediately or soon, except for the tiny percentage that gets captured in sugar. And these LEDs are providing about two or three times as much heat as the sun, per unit illumination. So the problem is going to become cooling rather than heating --- and cooling is an easier problem to solve, much of the time, if you have giant windows you can open.
Fourth, in the cases when you do need heating rather than cooling --- to ordinary temperatures like 25°, not some kind of process heat for a chemical plant or something --- you can get it several times more efficiently with a heat pump. Waste heat has a coefficient of performance of 1: every watt you lose provides one watt of heating. (Maybe 0.95 or something, but very close to 1.) Common heat pumps like the "aire acondicionado frio/calor" here in the house with me provide a coefficient of performance of about 2: every watt used by the compressor provides about 2 watts of heating, because it's sucking an additional watt out of the outdoors in the condenser coils and pumping it into the house. Good heat pumps like those used in ground-source heat-pump systems provide a coefficient of performance of about 6: you get 6 watts of heating for every watt of electrical energy that goes into moving that heat around.
So, even if you do need heating, wasting energy on electrical power is not a good way to get it.
So this is not a good argument for purely or mostly artificially lit farming.