Sorta like saying house with solar panels is over 100% efficient, technically true when measured against grid input. A air source heat pump is a solar assisted heating device pulling thermal energy from outside air (which is heated by the sun) into your home using electricity to gather it and move it inside. Heats pumps combined with solar panels is a a great combo BTW.

Efficiency is always measured relative to something and cannot be over 100% in a closed system, heat pumps are not a closed system so no laws of physics are broken.

Depends on your calculation. If you are calculating the energy input to the system vs. heating output of the system, then yes, it will be more than 100% efficient. However, if you are calculating total energy input to the system vs. heating output of the system, then you are at less than 100% efficiency.

The heat in the atmosphere, is also due to some energy consumed somewhere, whether man made or not.

Nothing operates over 100% efficiency, it's just a trick.

It would be like saying your gas boiler is 10000% efficient because of how little electricity it uses.

What you are using as fuel is the heat in the outside air.