Like I said, use creative accounting and it appears not to violate the second law. The fact is that the second law is true only in severely limited cases. And you are still an asshole
The second law is true and applies in ALL cases without exception.
And name calling gets you nothing but another infraction report.
Here's an idea: file a class-action lawsuit against GE, Carrier and all the other big makers of heat pumps for deceptive advertising and false perdormance claims. And don't forget all the hundreds of outlets that sell them and all the HVAC companies/cxontractors that install them, too. Since you have the "facts" on your side you stand to win millions!