If I turn my fan on and 100% of the electricity is converted to heat, where does the kinetic energy of moving fan blades come from? Even the Trump administration cannot just repeal the law of conservation of energy.
While spinning, the blades store a miniscule amount of kinetic energy.
After removing power even that small amount ends up as heat through friction ( both in the bearing but mostly in the air turbulence). And the blades end up in the same zero energy state: sitting still.
So it is correct that a 100% "end up" as heat
Even if most of the energy goes into kinetic energy of the air, that air will lose momentum via turbulence and friction with the surrounding air, which will end up as... heat.