I can't see how a fan heater is 100 percent efficient, motors always have losses.
Where the desired product is heat, then as some one has already confirmed, even the energy used to drive a fan ultimately appears as heat, so they are 100% efficient.
Even the energy used to push the air and the noise of the fan raises the temperature of the air. Its one of the few things that really are 100% efficient.
Whilst the appliance may be 100% efficient, that doesn't always mean its 100% effective. For example if you are trying to produce a radiant heater, there will be some heat released as convection , and conduction from hot parts and as visible light which is radiation, but not at the best wave length for radiant heating, but despite this, all the energy is being ultimately released as heat
Its that reason that always makes me cringe when I see adverts where sellers claim an particular type of electric heater is "Efficient" implying that other appliances are not.
Additional comment
The types of adverts I refer too are those typically found on the back of the television listings magazines designed to catch the attention of particularly older people who are tempted by claims of a "New efficient Digital 1500W radiant panel" heater (£120) being able to heat a whole room for pennies when a £20 oil filled 1500W radiator or £10 fan heater or would do exactly the same and arguably better than the panel.