Sorry but I disagree.
is 300W always generate the same heat, we have no problem because the heat generated cant be more than any other "chip" (cpu, video, digital converter) that uses 300W, so if what you say is valid is valid the same cooling capacity to cool any chip that uses 300W is the same... and is not. at same power usage different chips generate different volumes of heat.
I agree energy transform in something else 100% but is not all heat, also I also agree the Cointerra chip per GigaHash looks will use much less energy than Avalon, Bitfury and all the rest.
This is a law of thermodynamics, you can't disagree with it
Here is what confuses you: a CPU advertised with a thermal dissipation of 100W will actually draw anywhere from 0 to 100W depending on the load. It does not constantly draw 100W. You can measure this with a clamp-meter on the 4-pin ATX12V cable. So if average computer usage leads to the CPU drawing 40W, then on average you will only observe 40W of heat coming out of a "100W" CPU.
A Bitcoin mining chip, unlike a typical electronic chip, runs at full load 100% of the time. So a Bitcoin mining chip with a thermal dissipation of 100W will always exhaust 100W of heat.