> That is better that almost any other heating source
... if you don't charge generation and transmission inefficiencies against it. High efficiency natural gas heating systems are 98% efficient; compare to natural gas combined cycle plants that are ~60% efficient, plus a few percent more lost to transmission and distribution.
> with exception of heat pumps
Sure, that's the actually-efficient source of heat from electricity.
> For light bulb, i guess most energy is dissipated by IR radiation and only small part by convection.
For incandescent bulbs, this is unrealistic. The bulb is quite hot and heats the air around it and the fixture.
Moreover, of the IR, a whole lot also strikes the fixture and is conducted into the ceiling.