that doesnt even make sense. if gas is 3x of electricity it should be the same cost but for every watt of electricity you get 3 watt of heating. so by your math if I pay 1w gas but need 3w for 1w of electricity and heatpumps give 3w on every watt of electricity heatpumps are 300% more effective then gas. sooo your point is also heatpumps ftw ;)