1. No, absolutely not. Why would you settle for COP=1 when you can have COP>1?

2. The electrical to heat conversion efficiency is indeed 100% regardless of the temperature of the resistor. And if you're putting out 1000W, then all input losses are also identical. If you put a 1000W light bulb in the middle of your room, or 2 of them but run both at 500W, you'll get EXACTLY the same heat output in your room, but the single bulb is much hotter.