> This >100% language is marketing for people who do not understand thermodynamics or who dont want to bother with specifics.

That is a little unfair: this is the language of economics rather than physics, so if you are paying for 100w and getting 300w, that is indeed over 100% efficient. SCOP is a more "correct" term but is less clear when communicating with the public and (IMO) is mostly for professionals or people with a technical understanding of heat pumps. Nobody thinks they defy the laws of physics though.