I do not work in Tauron, PGE or INEA. I also don't believe in perpetual motion.
There is something like E = mc2 (invented this by a famous physicist, long dead). Energy doesn't come out of nowhere. If the production of energy consists in the fact that in one place there is something, e.g. electricity, generated heat (and it comes directly from electricity), then the amount of energy put into the system equals the energy coming out of the system. So 1kWh of electricity equals a maximum of less than a kWh of heat (because in addition to heat, energy from electricity also changes, for example, into electromagnetic radiation)
It's just like an incandescent lamp, only a fraction of the energy consumed by an incandescent lamp turns into light (a slight%) and most of it is heat (usually an unwanted side effect). Hence, among others, much better energy efficiency of fluorescent lamps or LEDs, which produce less unnecessary heat and more light.
Even heat pumps "producing" from 1kWh of electricity consumed, for example 4kWh of heat, do not break the scheme. Because the electricity in the heat pump is not directly used to produce heat. The heat comes from the transport of thermal energy (for example 4KWh) from the lower source (e.g. from the outside air) to the upper one (for heating, e.g. DHW). As long as the transport of this heat costs much less than the direct generation of heat from electricity, the compressor works. Only when the heat transfer becomes unprofitable due to the low efficiency of heat transport (too large difference in the temperature of the lower and upper source) and increased wear of components, the heaters are turned on.
An induction / electrode boiler is not a heat pump. It does not transport heat from one place (e.g. outside a building) to another (inside), it generates it directly from electricity. It is a synonym for an electric heater, but of a different design. And it practically does not differ from it in terms of efficiency in converting electricity into heat, it also has some uninteresting requirements, which are its disadvantage.
Apart from electrode boilers and heaters, the same segment, where up to 99.9% of the electricity consumed is converted into heat, includes convector heaters, farels, heating mats and cables, and infrared panels.