Fan heater vs aircon heater efficiency?

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I was just thinking a fan heater should be 100% efficient or close to it right? Since the heater is a coil all the electrical energy consumed by it turns to heat, and the kinetic energy of the fan mostly turns to heat.

It’s also in the room, so no losses to an outside environment other than the room itself leaking which is the same regardless of heater.

Yet I read this on a government website “ Reverse-cycle air conditioning is 300–600% efficient, which means that it can take one unit of electrical energy and turn it into 3 to 6 times as much heating or cooling energy. Under mild conditions, some products can achieve efficiencies of over 1000%.”

Can someone explain what they actually mean? Because it seems like energy from nothing or unlimited free energy if you daisy chain electricity > heat > electricity > heat > electricity etc