I was speaking in general terms about the concept of unit conversions. You can't always say that a watt of electrical energy equates to a watt of heat delivered to the room, nor for that matter would it equate to a watt of work delivered by an attached pump or an attached drive belt.
Not all heaters are 100% efficient in turning electrical energy into heat. Not all heat makes its way into the room into which you want heat. In this specific case, a "toe kick heater" that (1) is located in the room you are trying to heat and (2) does not involve a fan, a compressor, a heat exchanger, or any part of the air conditioning cycle will be essentially 100% efficient. By contrast, a "heat pump" located outside the house will not.