Ok, you caught my bad math, 3.412 is as efficient as resistance heat can be. But my main point was you could produce more hot water with the same amount of power with a different method of heating. 4kw resistance heat vs 4kw heat pump. Since the original post was rather open ended,"how much energy to heat 100 liters of water?" I propose using 1/4 as much with a heat pump.
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1.47 kw solar, R-40+ attic insulation, 4 layers radiant barrier, solar attic fan, solar mini pool pump
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