A heat pump typically provides at least 3x the amount of heat compared with the energy used so is 300% efficient.
https://en.wikipedia.org/wiki/Air_source_heat_pumps
Most electric cars use heat pumps, with only early models not doing so, as these heaters use 1/3rd of the power compared with traditional heaters. The latest iterations of EVs now extract heat from the battery & electric motors, rather than the air so use minimal energy.
"Efficiency", defined as (Heat Energy Out/Electrical Energy In)*100%, is a rather misleading concept when applied to heating systems, in that all heat pumps have an "efficiency" of more than 100%. Heat pumps are normally compared using the Coefficient Of Performance (COP), defined as simply (Heat Energy Out/Electrical Energy In). So a pump with a COP of 3 has an "efficiency" of 300%. But the COP varies with the temperatures of the heat source and heat sink. The COP value is only meaningful when these temperatures are specified.
For an air source heat pump, the COP decreases as the ambient air temperature falls - the pump has to work harder to push the heat further "uphill". Therefore power consumption of the system varies more with temperature than for resistive heating - the heat pump is most advantageous in mild weather. In cold, damp weather, frost can form in the cold matrix of the external heat exchanger, restricting airflow and further reducing performance. If a higher temperature heat source, such as the cooling air exhaust from the traction motors and batteries, can be used instead of ambient air, performance is improved.
The true efficiency of a heat pump can be determined by comparing its COP with that of an idealised Carnot cycle heat engine. The latter can be calculated as (TH/(TH-TC)), where TH is the temperature of the saloon air and TC is the temperature of the source air, both in Kelvin.
http://hyperphysics.phy-astr.gsu.edu/hbase/thermo/heatpump.html#c3. For example, if the source temperature is 0C (273K) and the saloon temperature is 20C (293K), the ideal COP = 293/(293-273) = 14.6. Real systems can never get close to this; for one thing the temperatures of the external and internal heat exchanger matrices have to be respectively well below/above the air temperature to transfer sufficient heat. If these temperature differences are each 30 degC, the Carnot COP becomes 323/(323-243) = 4.0. After taking account of losses (e.g. fans), a practical system might have a COP around 3 in these conditions, similar to the battery car heaters mentioned above.
The % of battery capacity that must be reserved to power the heating system will be highly dependent on the limiting design cases. If it is considered necessary to provide supplementary resistive heating on a very cold day, the benefit of heat pumps would be greatly reduced. The train must be able to complete its working, with adequate battery margin, on that very cold day. Also important is the maximum en route delay during which it is required to maintain heating. In the rare events when a conventional EMU loses power, it is accepted that the heating will go off. But would it be acceptable to shed the heating load every time a battery EMU is brought to a stand at a signal? Or shed after 5 minutes? Or what?
Diesel heaters (and gas heaters/boilers) are also relatively wasteful in that they convert the high grade chemical energy of the fuel directly into low grade heat energy, then throw some of it away in the hot exhaust gases. It would be more fuel efficient to use a heat pump driven by a small diesel engine.