Oh god... this BS is why I hate these forums. Everyone thinks they are physicists. BTUs are measurement of heat energy. Watts are a unit of power equal to one joul per second. It has nothing to do with heat until you convert it to BTUs, which ARE a measurement of heat.
Energy can be neither created or destroyed.. yes, but you are not converting 100% of it to heat in either case. The conversion from electricity to photons has an efficiency percentage. An HID has a lower efficiency than an LED. No system is 100% efficient and the loss in conversion is what you are getting as heat. Photonic energy, thermal energy, chemical energy, and electrical energy are all types of energy, but are not converted at 100%.
Photonic energy gets converted to chemical energy during photosynthesis. More usable photons means less heat and more chemical energy. You can’t convert 100% electrical energy to photonic energy, which is where a big portion of the heat comes from. Then you don’t convert 100% of photonic energy to chemical energy, most is lost as heat after exciting surfaces and converting to thermal energy, but that which does get absorbed and converted to chemical energy does NOT get converted to heat. More usable photonic energy results in more chemical energy and because no system can be equal to or greater than 100%, that means less heat is generated.
People spouting things as fact is why there is a LOT of misinformation on this forum and in the cannabis community.