>Versus resistance, which is exactly as efficient at 0°C and 1000°C
It isn't. The difference is smaller than for a heatpump tho obviously.
Where does the energy go then?
This is partly due to a change in the refrigerant used.
Is this adequately maintained even as temperatures drop? I was recently considering getting a heatpump in addition to my gas installation but I assume I need to go for more than a bit better than resistance heating during winter for that investment to make sense.
2. The electrical to heat conversion efficiency is indeed 100% regardless of the temperature of the resistor. And if you're putting out 1000W, then all input losses are also identical. If you put a 1000W light bulb in the middle of your room, or 2 of them but run both at 500W, you'll get EXACTLY the same heat output in your room, but the single bulb is much hotter.